RAHAYU, KHAFIFAH (2023) PENGARUH JUMLAH WAJIB PAJAK PENGHASILAN PASAL 21 TERDAFTAR, JUMLAH SPT WAJIB PAJAK PENGHASILAN PASAL 21 TERLAPOR, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PERIODE 2012-2021 PADA KPP PRATAMA SERANG BARAT. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Corporate Income Tax Receipt at KPP Pratama Serang Barat has increased every year in 2012-2021 but has not reached the tax revenue target, this is caused by several problems. For example, the number of registered Corporate Taxpayers, the number of tax returns reported by Corporate Taxpayers, and tax audits. This study aims to determine the effect of the number of registered Corporate Taxpayers, the number of SPTs reported by Corporate Taxpayers, and tax audits on Corporate Income Tax receipts in the 2012-2021 period. This study uses descriptive statistical methods using a quantitative approach. There will be data testing using multiple linear regression analysis, classical assumption test, and t test in hypothesis testing. The results of this study indicate that the number of registered corporate taxpayers has a significant effect on corporate income tax receipts, the number of tax returns reported by corporate taxpayers has a significant effect on corporate income tax receipts, and tax audits have a significant effect on corporate income tax receipts. Meanwhile, the number of registered Corporate Taxpayers, the number of SPTs reported by Corporate Taxpayers, and tax audits have a jointly significant effect on Corporate Income Tax receipts in the 2012-2021 period at the West Serang Pratama Tax Service Office.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penerimaan Pajak Penghasilan Badan di KPP Pratama Serang Barat pada mengalami peningkatan setiap tahun pada 2012-2021 namun tidak mencapai target penerimaan pajak, hal ini disebabkan oleh beberapa masalah. Misalnya, jumlah Wajib Pajak Badan terdaftar, jumlah SPT yang dilaporkan oleh Wajib Pajak Badan, dan pemeriksaan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh jumlah Wajib Pajak Badan terdaftar, jumlah SPT yang dilaporkan oleh Wajib Pajak Badan, dan pemeriksaan pajak terhadap penerimaan Pajak Penghasilan Badan pada periode 2012-2021. Penelitian ini menggunakan metode statistik deskriptif dengan menggunakan pendekatan kuantitatif akan ada pengujian data dengan menggunakan analisis regresi linier berganda, uji asumsi klasik, dan uji t dalam uji hipotesis. Hasil penelitian ini menunjukkan bahwa jumlah Wajib Pajak Badan terdaftar berpengaruh signifikan terhadap penerimaan Pajak Penghasilan Badan, jumlah SPT yang dilaporkan oleh Wajib Pajak Badan berpengaruh signifikan terhadap penerimaan Pajak Penghasilan Badan, dan pemeriksaan pajak berpengaruh signifikan terhadap terhadap penerimaan Pajak Penghasilan Badan. Sedangkan jumlah Wajib Pajak Badan terdaftar, jumlah SPT yang dilaporkan oleh Wajib Pajak Badan, dan pemeriksaan pajak berpengaruh signifikan secara bersama- sama terhadap penerimaan Pajak Penghasilan Badan pada periode 2012-2021 di Kantor Pelayanan Pajak Pratama Serang Barat. | |||||||||
| Uncontrolled Keywords: | Number of Registered Income Taxpayers Article 21, Number of SPT Article 21 Reported Income Taxpayers, Tax Audit, Corporate Income Tax Receipts. Jumlah Wajib Pajak Penghasilan Pasal 21 Terdaftar, Jumlah SPT Wajib Pajak Penghasilan Pasal 21 Terlapor, Pemeriksaan Pajak, Penerimaan Pajak Penghasilan Badan | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Khafifah Rahayu | |||||||||
| Date Deposited: | 04 Jul 2023 09:35 | |||||||||
| Last Modified: | 05 Jul 2023 15:29 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/25768 |
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