THE INFLUENCE OF TAXPAYER COMPLIANCE, TAX REVENUE, AND TAX COLLECTION ON CORPORATE PPH REVENUE AT THE PRATAMA JAKARTA KEBAYORAN LAMA TAX SERVICES OFFICE (KPP)

Authors

  • Sri Rahayu Akuntansi, STIE Bhakti Pembangunan
  • Ida Adhani Manajemen, STIE Bhakti Pembangunan
  • Yustinus Rawi Dandono Manajemen, STIE Bhakti Pembangunan
  • Oktovina Deci R Manajemen, STIE Bhakti Pembangunan
  • Shaufa Akuntansi STIE Bhakti Pembangunan
  • Ragil Ayu Akuntansi, STIE Bhakti Pembangunan

Keywords:

Effect of Taxpayer Compliance, Tax Audit, Tax Collection, Corporate Income Tax Revenue

Abstract

This research aims to determine the effect of taxpayer compliance on corporate income tax revenue, the effect of tax inspection on corporate income tax revenue, the effect of tax collection on corporate income tax revenue, the influence of taxpayer compliance, tax audit and tax collection on corporate income tax revenue. The population in this study are corporate taxpayers registered at the Jakarta Kebayoran Lama Primary Tax Service Office. The sampling technique uses the Purposive Sampling method. The analysis technique used in this research is multiple linear regression analysis with SPSS Version 25 Software for Data Processing. The results of this research partially show that the t test for the Independent Taxpayer Compliance variable has a significant effect on Tax Revenue. Tax Collection does not have a significant effect on Income Tax Revenue. The results of the F test simultaneously or together have a significant effect on Corporate Income Tax Revenue

Published

2024-03-06
Abstract views: 12