Advances in Taxation Research
Vol. 1 No. 2 (2023): February - May

Towards Optimal Taxes: Impact of Tax Extensification and Intensification on Individual Income Tax Receipts

Muhammad Ridhwansyah Pasolo (Universitas Yapis Papua, Indonesia)
Yana Ermawati (Universitas Yapis Papua, Indonesia)
Yaya Sonjaya (Universitas Yapis Papua, Indonesia)
Sumartono Sumartono (Universitas Yapis Papua, Indonesia)



Article Info

Publish Date
31 May 2023

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.

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Journal Info

Abbrev

ATR

Publisher

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Taxation Research publishes original research that promises to advance our understanding of taxation over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including ...