PENGARUH PERSEPSI TAX AMNESTY, PERTUMBUHAN EKONOMI DAN TRANSFORMASI KELEMBAGAAN DIREKTORAT JENDERAL PAJAK PADA PENERIMAAN PAJAK
ABSTRACT: This study aims to
determine the factors that affect tax revenues in 2015 in the North Badung
Small Tax Office, allegedly influenced by tax amnesty, economic growth and
institutional transformation of the Directorate General of Taxation. This
research was conducted in the North Badung Small Tax Office. The samples
studied were 98 taxpayers. The sampling method used slovin with accidental
sampling technique sampling. Data collected through questionnaires. The
analysis technique used is multiple linear regression analysis. Based on the
analysis concluded that the tax amnesty, economic growth and institutional
transformation of the Directorate General of Taxation positive effect on tax
revenue in 2015.
KEYWORDS: Tax Amnesty,
Economic Growth, Institutional Transformation Directorate General of Tax, Tax
Revenue
Penulis: Andri Gunawan, I Made
Sukartha
Kode Jurnal: jpakuntansidd160092