PENGARUH KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA SURABAYA KREMBANGAN

Abstract: One  of  the  most  important  state  revenue  is  the  tax  sector.  But  the  fact  remains  that many  taxpayers  do  not  have  the  awareness  of  taxation  in  the  taxation  obligations.  The purpose  of  this  study  was  to  examine  and  analyze  the  influence  of  personal  taxpayer compliance of tax revenue in the Tax Office Primary Surabaya Krembangan the period 2007-2010. The data of this study using secondary data, namely the number of personal taxpayer is registered, the number of personal taxpayer who pays tax, and the amount of tax revenue in the  Tax  Office  Primary  Surabaya  Krembangan.  Regression  models  are  used  in  compliance with  the  assumptions  of  classical  test.  Data  analysis  technique  used  was  simple  linear regression analysis techniques. Based on the analysis performed can be concluded that there was  no  significant  effect  on  the  level  of  taxpayer  compliance  with  tax  revenues  in  the  Tax Office Primary Krembangan Surabaya.
Keywords: Tax Obligations, Taxpayer Compliance, Tax Revenues
Penulis: Rahmat Alfian
Kode Jurnal: jpakuntansidd130048

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