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All Journal Advances in Managerial Auditing Research Advances in Taxation Research
Sumartono Sumartono
Universitas Yapis Papua, Indonesia
Economics, Econometrics & Finance

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Journal : Advances in Taxation Research

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Towards Optimal Taxes: Impact of Tax Extensification and Intensification on Individual Income Tax Receipts Muhammad Ridhwansyah Pasolo; Yana Ermawati; Yaya Sonjaya; Sumartono Sumartono
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.104

Abstract

This study seeks to investigate the impact of tax extension and intensification on personal income tax collections. The sample was selected using a specific procedure to ensure that it was representative of the population; the sample size was 100 respondents. The data source employed is primary data, i.e., data collected directly from respondents via questionnaire by researchers. The methodology employed in this study is multiple linear analysis. In addition, descriptive statistical analysis, validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, and hypothesis testing with the coefficient of determination test, t test, and f test were performed on the data. The results of the analysis indicate that Tax Extensification has a positive and significant impact on Individual Income Tax Receipts, while Tax Intensification has a similar effect.
Co-Authors Muhammad Ridhwansyah Pasolo Muhammad Ridhwansyah Pasolo Yana Ermawati Yana Ermawati Yaya Sonjaya Yaya Sonjaya