Pengaruh Jumlah Wajib Pajak Orang Pribadi Terdaftar, Pemeriksaan Pajak dan Rasio Pencairan Tunggakan Pajak Terhadap Penerimaan Pajak Penghasilan Orang Pribadi

2016 ◽  
Vol 7 (2) ◽  
pp. 18-31
Author(s):  
Dewi Oktaviani ◽  
Waluyo Waluyo
Keyword(s):  
Multiple Regression ◽  
Income Tax ◽  
Secondary Data ◽  
Regression Method ◽  
Personal Income ◽  
Personal Income Tax ◽  
Testing Method ◽  
Multiple Regression Method ◽  
Convenience Sampling

The objective of this research is to examine the effect of personal taxpayers, tax inspection disbursement of tax arrears ratio towards revenue from personal income tax. The object of this study is KPP Pratama Kosambi for the period 2011-2013.  The samples in this study was determined based on convenience sampling. Number of samples taken are 36 data from January 2011 to December 2013. The testing method used in this research is multiple regression method. The data used in this study are secondary data. The results of this study are (1) number of individual taxpayers has significant effect towards revenue from personal income tax (2) tax inspection has significant effect towards revenue from personal income tax (3) tax arrears disbursement ratio has significant effect towards revenue from personal income tax. Keywords: number of individual taxpayers, tax inspection, rasio disbursement of tax arrears, revenue from personal income tax.

scholarly journals PENGARUH EKSTENSIFIKASIPAJAK,KEPATUHAN WAJIBPAJAK, DANPENCAIRAN TUNGGAKANPAJAK TERHADAPPENERIMAAN PAJAKPENGHASILANORANGPRIBADI

2015 ◽  
Vol 10 (2) ◽  
pp. 140
Author(s):  
Maria Levina
Keyword(s):  
Multiple Regression ◽  
Significant Influence ◽  
Secondary Data ◽  
Regression Method ◽  
Personal Income ◽  
Tax Revenue ◽  
Multiple Regression Method

The purpose of this research is to examine the influence of extensification of tax, assessable compliance, and disbursement of tax arrears on tax revenue of personal income. This research uses secondary data with observation in KPP Pratama Jakarta Duren Sawit in 2012-2014. While the research uses multiple regression method to test the hypothesis at 5% significance. From the analysis performed in this research, it can be concluded that extensification of tax and assessable compliance have significant influence to tax revenue of personal income. While disbursement of tax arrears has no significant influence to to tax revenue of personal income.   Keywords: Tax, Extensification, Assessable Compliance, Disbursement of TaxArrears,Tax Revenue of Personal Income

scholarly journals Regional Spillover Effect Terhadap Pertumbuhan Ekonomi Kota Pekanbaru

2021 ◽  
Vol 4 (2) ◽  
pp. 621-634
Author(s):  
M. Irfan Rosyadi ◽  
Sinta Yulyanti
Keyword(s):  
Economic Growth ◽  
Multiple Regression ◽  
Economic Activity ◽  
Quantitative Methods ◽  
Spillover Effect ◽  
Secondary Data ◽  
Regression Method ◽  
Study Results ◽  
Multiple Regression Method ◽  
Spatial Impacts

The spillover effect of economic activity from one area to another is due to the inter-sector linkages, which have implications for economic growth. This study examines and presents empirical evidence on the effects of economic growth in the districts of Siak, Pelalawan, Kampar, Kuantan singingi, and Bengkalis, which have spatial impacts on the economic growth of Pekanbaru City. Through quantitative methods with secondary data from the Regency / City Central Statistics Agency in Riau Province, the data used is the Gross Regional Domestic Product from 2010 to 2019, then analyzed using the Multiple regression method. The study results show that Kampar, Kuantan singingi, Pelalawan, and Siak districts have a significant effect on the economic growth of Pekanbaru City, while Bengkalis does not affect. Not all of the natural resources owned by each district can provide a spillover effect of growth. However, a dominant sector in absorbing labor will provide a spillover effect of economic growth from one region to another. Keyword: Regional Spillover Effect. Economic Growht, Multiple Regression. Pekanbaru

Pengaruh Jumlah Wajib Pajak, Luas Lahan, Jumlah Bangunan, Dan Laju Inflasi Terhadap Penerimaan Pajak Bumi Dan Bangunan (PBB)

2015 ◽  
Vol 7 (1) ◽  
pp. 36-53
Author(s):  
Afriyanah Afriyanah ◽  
Waluyo Waluyo
Keyword(s):  
Multiple Regression ◽  
Significant Influence ◽  
Price Index ◽  
Inflation Rate ◽  
Consumer Price Index ◽  
Secondary Data ◽  
Regression Method ◽  
Land Area ◽  
Multiple Regression Method ◽  
The City

The purpose of this study was to examine the effect of the total taxpayers, land area, the total of buildings, and inflation rate for land and building tax (PBB). In this study, the total taxpayers is measured by the number of taxpayers based on Surat Tanda Terima Setoran, land area and the number of buildings based on the Surat Pemberitahuan Pajak Terutang, and the rate of inflation based on the Consumer Price Index for expenditure group.The object of this research is the receipt of PBB in each district in the city of Tangerang from period 2010 to 2013. The sample was selected using all of the population as a sample and secondary data used in this study were analyzed using multiple regression method. In total there are 13 districts in the city of Tangerang observed by the researcher.The results of this study are the total of taxpayers, land area, and the total of buildings individually have a significant influence on the receipt of PBB, while the result for inflation rate is not significant. The total of taxpayers, land area, total of buildings, and inflation rate have significant influence on the receipt of PBB simultaneously. Keywords: Inflation rate, Land and Building Tax (PBB) revenues, land area, total of buildings, total taxpayers.

PENGARUH SOSIALISASI PAJAK, PELAKSANAAN SANKSI DENDA, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN PPH ORANG PRIBADI

2018 ◽  
Vol 13 (1) ◽  
pp. 49-61
Author(s):  
Mohammad Solehudin
Keyword(s):  
Income Tax ◽  
Annual Report ◽  
Tax Compliance ◽  
Secondary Data ◽  
Personal Income ◽  
Personal Income Tax ◽  
Data Types ◽  
Independent Variables ◽  
Compliance Testing ◽  
The Individual

The aims of this research is to determine how socializing influence of tax, penalties andimplementation of service tax authorities on tax compliance in the annual report PPh such as aprivate person either partially or simultaneously or jointly on individual taxpayers who havebusiness or work freely in the district KPP Pratama Kebon Jeruk Satu. This research uses samplerandom sampling and for the types of data uses primary and secondary data types. The primary datasource is obtained directly from the individual taxpayer who has a business or performs listed have aNPWP in KPP Pratama Kebon Jeruk Satu. While secondary data such as the number of individualtaxpayers who registered have income from business or work freely. Independent variables used aretax dissemination, implementation of financial penalities, and service tax authorities. The dependentvariable in this research is the taxpayers compliance. Testing in this research using SPSS 21.0. Theresults of the research showed that the socialization of tax, penalties implementation, and service taxauthorities partially significant effect on tax compliance and simultaneously have a significantimpact also on tax compliance. Implementation of penalties is the most dominant variable or aneffect on tax compliance in reporting SPT Personal Income Tax.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN

2020 ◽  
Vol 11 (1) ◽  
pp. 81-107
Author(s):  
Alvina Gunawan ◽  
KARINA HARJANTO
Keyword(s):  
Empirical Evidence ◽  
Multiple Regression ◽  
Sampling Method ◽  
Dividend Policy ◽  
Secondary Data ◽  
Regression Method ◽  
Purposive Sampling ◽  
Manufacture Sector ◽  
Multiple Regression Method ◽  
Research Show

The objective of this research is to obtain empirical evidence about the effect of profitability, leverage, company’s size, company’s growth and structure ownership towards dividend policy. The sample in this research is selected by using purposive sampling method. Data used in this research are secondary data. Data used in this research is analyzed by using multiple regression method. There are 10 manufacture firms selected as sample which simultaneously for the year 2013-2016 have been registered as manufacture sector in BEI. The results of this research show that (1) profitability has significant effect to dividend policy, (2) leverage doesn’t have significant effect to dividend policy, (3) company’s size has significant effect to dividend policy, (4) company’s growth doesn’t have  significant effect to dividend policy, (5) structure ownership doesn’t have significant effect to dividend policy.

scholarly journals Effect Invesment and The Rate of Inflation to Economic Growth in Indonesia

TRIKONOMIKA ◽  
2015 ◽  
Vol 14 (1) ◽  
pp. 87
Author(s):  
Saparuddin M ◽  
Selly Yolanda ◽  
Karuniana Dianta Sebayang
Keyword(s):  
Economic Growth ◽  
Time Series ◽  
Multiple Regression ◽  
Research Method ◽  
Secondary Data ◽  
Regression Method ◽  
Multiple Regression Method ◽  
Using Data

This study aims is to determine the influence of investment and the rate of inflation either partially or simultaneously to economic growth in Indonesia. This research was conducted in Indonesia using data quarterly for 9 years from 2005 to 2013. Types of data used are secondary data. The research method is using time series multiple regression method. The regression results showed that investment and inflation partially and simultaneosly has positive and significant effect on economic growth in Indonesia.

scholarly journals DETERMINAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA CIREBON

2020 ◽  
Vol 5 (2) ◽  
pp. 185-198
Author(s):  
Yudi Mahadianto ◽  
Puji Rahmawati
Keyword(s):  
Hypothesis Testing ◽  
Multiple Regression ◽  
Income Tax ◽  
Basic Research ◽  
Personal Income ◽  
Regression Analyses ◽  
Personal Income Tax ◽  
Tax Audit ◽  
Tax Payers

This research aims to test the effect of the taxpayer, tax audit and tax extensification on personal income tax in KPP Pratama Cirebon Satu period 2014-2018. The type of research used is basic research and the type of research based on study objectives is hypothesis testing. The analyses used multiple regression analyses, conducting classical assumption tests, a coherent determination (R2), and hypothesis testing conducted with T (partial) tests. The results of this study indicate that the tax payers and the tax extensification have no effect on the personal income tax while the tax audit affects the personal income tax.

On the Issue of Progressive or Proportional Taxation of Personal Incomes

2018 ◽  
Vol 11 (3) ◽  
pp. 114-120
Author(s):  
D. G. Chernik
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Social ◽  
Social And Economic Development ◽  
The Subject ◽  
Discrete Measures ◽  
Personal Income Taxation ◽  
Personal Taxation ◽  
Personal Incomes

The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes.

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