Marni, Marni and Setiyobudi, Ichsan (2018) PENGARUH JUMLAH WAJIB PAJAK ORANG PRIBADI DAN PPH PASAL 25 TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA SORONG. Kajian Akuntansi, 13 (2). pp. 121-133. ISSN 1907 – 1442
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Abstract
This research aims to know the infl uence of the number of taxpayers private and SSP PPh article 25 with respect to the acceptance of private person income tax receipts in the KPP Pratama Sorong. The variables used in this study is the amount of the taxpayer’s personal servant (X1), PPh Article 25 (X2) and private persons income tax receipt (Y). This research was conducted in the KPP Pratama Sorong and the type of data used are secondary data in the form of time series in 2011-2015. The result of this search showed the determination (R2) is 58,5%. And than the number of taxpayers signifi cant to revenue from income tax individual with the signifi cant 0,000 (0,000 < 0,05). And PPh article 25 signifi cant to revenue from income tax individualin the KPP Pratama Sorong with the signifi cant 0,007 (0,007 < 0,05). Keyword: number of individual taxpayers, PPh Articles 25, individual income tax receipts
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 26 Jun 2020 11:26 |
| Last Modified: | 29 Jun 2020 08:02 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22834 |
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