Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Vol. 3, No. 1, Juni 2022

Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Pertambahan Nilai di Kantor Pelayanan Pajak Pratama Tulungagung

Zulkifli Rahman Susanto (UIN Sayyid Ali Rahmatullah Tulungagung)
Novi Khoiriawati (UIN Sayyid Ali Rahmatullah Tulungagung)



Article Info

Publish Date
30 Jun 2022

Abstract

This study aims to examine the effect of tax audit and tax collection on Value Added Tax revenue at KPP Pratama Tulungagung. The data collection technique is by using questionnaire data distributed to Taxable Entrepreneurs who have experienced inspection and billing. The method used by the researcher is using a quantitative approach with associative research type. The results of this study indicate that partially tax audit has a positive and significant effect on Value Added Tax revenue at KPP Pratama Tulungagung and tax collection has a positive and significant effect on Value Added Tax revenue at KPP Pratama Tulungagung. Simultaneously, tax audit and tax collection have a positive and significant effect on the value added tax revenue at KPP Pratama Tulungagung.Keywords: Tax Audit, Tax Collection, Value Added Tax

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Journal Info

Abbrev

iakp

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal IAKP merupakan jurnal ilmiah yang mengeksplorasikan disiplin ilmu bidang akuntansi, keuangan, perpajakan, dan audit. Dapat berupa artikel penelitian, review dan kajian ilmiah. Diterbitkan oleh Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bengkalis. Terbit dua kali ...