Indonesian Journal of Economic & Management Sciences (IJEMS)
Vol. 2 No. 1 (2024): February 2024

Determinants of Revenue of Personal Income Tax at KPP Pratama Cibitung: A Perspective of Attribution Theory

Ahmad Bukhori Muslim (Universitas Pelita Bangsa)
Dian Sulistyorini Wulandari (Universitas Pelita Bangsa)

Article Info

Publish Date
29 Feb 2024

Abstract

This research seeks to examine the impact of NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness on the generation of tax revenues. The participants in this investigation were employees from the tax sector at KPP Pratama Cibitung, with a sample size of 100 tax employees selected through convenience sampling. Utilizing primary data collected through questionnaires, the study employed multiple linear regression tests conducted using SPSS Version 21 software to analyze and test hypotheses. The findings revealed that NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness all demonstrated a noteworthy and positive influence on the receipts of personal income tax

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Journal Info
Indonesian Journal of Economic & Management Sciences (IJEMS)
Website

Abbrev

ijems

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the ...