PENGARUH SURAT PAKSA PAJAK, EKSTENSIFIKASI PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI

MUSLIM, MUHAMMAD HAFIZ (2019) PENGARUH SURAT PAKSA PAJAK, EKSTENSIFIKASI PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI. S1 thesis, Fakultas Ekonomi.

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Abstract

MUHAMMAD HAFIZ MUSLIM. Effect of Tax Authorization, Tax Extensification, and Tax Examination on Personal Income Tax Revenue. Faculty of Economics, State University of Jakarta. 2019. This study aims to determine the effect of forced tax letters, tax extensification, and tax audits of personal income tax receipts at KPP Pratama Jakarta Pulogadung. The period in this study was five years, namely 2013-2017. This study uses secondary data obtained from KPP Pratama Jakarta Pulogadung. The sampling technique used in this study is Nonprobability Sampling with Saturated Sampling method. The sample used by the researcher was 60 data with time series data types. The research method used is multiple linear regression analysis and the program used Eviews 8. Personal Income Tax Revenue is proxied by the amount of monthly income tax income from 2013-2017, the Forced Tax Letter is proxied by determining the number of rupiah forced letters of tax issued each month from 2013-2017, Tax Extensification proxied by the number of individual taxpayers new monthly registration from 2013-2017, and Tax Examination is proxied by determining the number of individual SKPKB rupiahs issued monthly from 2013-2017. Based on the results of the t test, it shows that the Forced Tax and Variable Tax Examination variables do not affect the income tax of the individual, while the Tax Extensification variable influences the income tax income of the individual. Keywords : Tax Authorization, Tax Extensification, Tax Inspection, Personal Income Tax Revenue

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