The Effect of Tax Extensification, Taxpayer Compliance, and Tax Arrears Search To Acceptance of Personal Income Tax.
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 mu...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Jakarta
2015-12-01
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| Series: | Jurnal Ilmiah Wahana Akuntansi |
| Subjects: | |
| Online Access: | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/879/792 |
| _version_ | 1831567695662809088 |
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| author | Maria Levina |
| author_facet | Maria Levina |
| author_sort | Maria Levina |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-17T12:02:13Z |
| format | Article |
| id | doaj.art-dac6a90c982646248fa2b64f79e526e0 |
| institution | Directory Open Access Journal |
| issn | 2302-1810 |
| language | English |
| last_indexed | 2024-12-17T12:02:13Z |
| publishDate | 2015-12-01 |
| publisher | Universitas Negeri Jakarta |
| record_format | Article |
| series | Jurnal Ilmiah Wahana Akuntansi |
| spelling | doaj.art-dac6a90c982646248fa2b64f79e526e02022-12-21T21:49:47ZengUniversitas Negeri JakartaJurnal Ilmiah Wahana Akuntansi2302-18102015-12-0110214015310.21009/10.21.009/wahana.010/2.3The Effect of Tax Extensification, Taxpayer Compliance, and Tax Arrears Search To Acceptance of Personal Income Tax.Maria Levina 0Fakultas Ekonomi Unversitas Negeri JakartaThe 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.http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/879/792TaxExtensificationAssessable ComplianceDisbursement of TaxArrearsTax Revenue of Personal Income |
| spellingShingle | Maria Levina The Effect of Tax Extensification, Taxpayer Compliance, and Tax Arrears Search To Acceptance of Personal Income Tax. Jurnal Ilmiah Wahana Akuntansi Tax Extensification Assessable Compliance Disbursement of TaxArrears Tax Revenue of Personal Income |
| title | The Effect of Tax Extensification, Taxpayer Compliance, and Tax Arrears Search To Acceptance of Personal Income Tax. |
| title_full | The Effect of Tax Extensification, Taxpayer Compliance, and Tax Arrears Search To Acceptance of Personal Income Tax. |
| title_fullStr | The Effect of Tax Extensification, Taxpayer Compliance, and Tax Arrears Search To Acceptance of Personal Income Tax. |
| title_full_unstemmed | The Effect of Tax Extensification, Taxpayer Compliance, and Tax Arrears Search To Acceptance of Personal Income Tax. |
| title_short | The Effect of Tax Extensification, Taxpayer Compliance, and Tax Arrears Search To Acceptance of Personal Income Tax. |
| title_sort | effect of tax extensification taxpayer compliance and tax arrears search to acceptance of personal income tax |
| topic | Tax Extensification Assessable Compliance Disbursement of TaxArrears Tax Revenue of Personal Income |
| url | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/879/792 |
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