PENGARUH KEGIATAN EKSTENSIFIKASI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA KAYU AGUNG

INDANESIA, PINKA and Tjandrakirana DP, Rina (2012) PENGARUH KEGIATAN EKSTENSIFIKASI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA KAYU AGUNG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to detennine whether extending the activities of accretion NPWP affect taxpayer compliance and individual income tax receipts. In addition, this study aims to detennine the development of NPWP number, the number of individual SPT and the amount of individual income tax receipts. This study uses secondary data from the KPP Pratarna Kayu Agung from 2003 until 20 I 0. A statistical method used in this study is the spearman rank correlation. Based on the spearman rank correlation analysis, the results obtained show that the accretion NPWP does not have a significant influence on individual taxpayer compliance but has a significant effect on the individual income tax receipts. The results also show that during 2003 till about 20 I 0, the number of NPWP increased on average by 45.1 % per year, the number of individual SPT increased on average by 45.1 % per year and the amount of individual income tax revenue increased average of 65.4% per year

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ekstensifikasi, Kepatuhan, Wajib Pajak, dan Pajak Penghasilan
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:	13 Apr 2020 09:55
Last Modified:	13 Apr 2020 09:55
URI:	http://repository.unsri.ac.id/id/eprint/28952

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