FAKTOR - FAKTOR YANG MEMPENGARUHI JUMLAH PENERIMAAN PAJAK PENGHASILAN WAJlB PAJAK ORANG PRIBADI DI KPP PRATAMA PALEMBANG ILIR BARAT

YUSFIKA, INNA and Meutia, Inten (2011) FAKTOR - FAKTOR YANG MEMPENGARUHI JUMLAH PENERIMAAN PAJAK PENGHASILAN WAJlB PAJAK ORANG PRIBADI DI KPP PRATAMA PALEMBANG ILIR BARAT. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are 1) to know and measure the influence of the number of tax payer to the number of earnings of personal income tax at KPP Pratama Palembang llir Baral, 2) ) to know and measure the influence of the effective tax payer to the number of earnings of personal income tax at KPP Pratama Palembang llir Baral 3) to know and measure the influence of the formality compliance to the number of earnings of personal income tax at KPP Pratama Palembang llir Baral. The three of independenL variables above are thought as the the factors that have influence to the number of earnings of personal income tax at KPP Pratama Palembang ILir Barat. The result of this research show that from 2005 to 2009, the rrumher of earnings of personal income tax is fluctuative, it has significant increasing in 2007 and 2008. However, the number of tax payer, effective tax payer, and formality compliance in that years increasing so much. Based on calculation of coeffisient correlation of Spearman and Kendall so all of independent variables have correlation value less than 0,5 that is -0,200. The negative sign shows the direction on against relation in the variable, the number of tax payer, effective tax payer, and formality compliance to the number of earnings of personal income tax at KPP Pratama Palembang Ilir Baral. On the significancy test of number of correlation for the variable the number of tax payer, effective tax payer, and formality compliance to the number of earnings of personal income tax, it gets probability number 0,624. Based of the probability rules of decision making, if the probability> 0, 025 so H0 is accepted or at the other word, in the fact there aren't significant relations between the number of tax payer, effective tax payer, and formality compliance to the number of earnings of personal income tax at KPP Pratama Palembang llir Barat.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Jumlah wajib pajak, wajib pajak efektif dan kepatuhan formal, serta jumlah penerimaan PPh orang pribadi
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	18 Mar 2020 03:22
Last Modified:	18 Mar 2020 03:22
URI:	http://repository.unsri.ac.id/id/eprint/28351

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