Jurnal Ekonomi
Vol. 24 No. 3 (2019): November 2019

Ekstensifikasi Dan Kepatuhan Wajib Pajak Menyampaikan Surat Pemberitahuan Terhadap Penerimaan PPh Pasal 21

Dian Sulistyorini Wulandari (Fakultas Ekonomi, Universitas Pelita Bangsa)
Edi Tri Wibowo (Fakultas Ekonomi, Universitas Pelita Bangsa)



Article Info

Publish Date
30 Nov 2019

Abstract

This study aims to determine whether there is an effect of tax extensification and level of compliance partially or simultaneously to the level of income tax revenue. This study uses secondary data obtained from the Primary Tax Office (KPP) Cibitung and the Central Statistics Agency (BPS) of Bekasi Regency. The data analysis method used is the classical assumption test and hypothesis testing. The statistical method is used in linear regression analysis. The results show that partially tax extensification and the level of taxpayer compliance do not affect the level of income tax revenue. The results of simultaneous tax extensification and the level of taxpayer compliance do not affect the level of income tax revenue. Tax extensification and the level of compliance affect the level of income tax revenue by 25,7 %. While the remaining 74,3 % is influenced by other variables that are not explained in the regression model.

Copyrights © 2019






Journal Info

Abbrev

EJE

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p-ISSN 0854-9842 : e-ISSN 2580-4901] is a peer-reviewed journal published three times a year (March, July, and November) by Faculty of Economics, Universitas Tarumanagara. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on ...