PENGARUH KEWAJIBAN KEPEMILIKAN NPWP, PEMERIKSAAN PADAJAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Bitung)
Abstract: This research aimed
to analyze the influence of ownership obligations Taxpayer Identification
Number, tax audit and tax collection on tax revenue. The respondents in this
research were tax officer at Tax Office Bitung. Total of sample in this
research are 30 person from 79 person of tax officer on Tax Office Bitung. The
sampling method in this research used nonprobability sampling through purposive
sampling technique. While the data processing method was used multiple
regression analysis. The result showed that the obligation of ownership
Taxpayer Identification Number and tax collection did not significantly affect
tax revenues, while the variable of tax audit proved to have a significant
positive effect on tax revenues.
Keywords: Ownership obligation
Taxpayer Identification Number, tax audits, tax collection and taxrevenue
Penulis: Adelina Simanungkalit,
Agus T. Poputra, Treesje Runtu
Kode Jurnal: jpakuntansidd150678
