Pengaruh Jumlah Wajib Pajak Orang Pribadi dan Badan terhadap Penerimaan Pajak Indonesia dengan Kepatuhan Pelaporan Pajak sebagai Variabel Pemoderasi

Indraswono, Cahyo (2019) Pengaruh Jumlah Wajib Pajak Orang Pribadi dan Badan terhadap Penerimaan Pajak Indonesia dengan Kepatuhan Pelaporan Pajak sebagai Variabel Pemoderasi. MODUS, 31 (2). pp. 120-138. ISSN 0852-1875 / ISSN (Online) 2549-3787

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Official URL: https://ojs.uajy.ac.id/index.php/modus/article/vie...

Abstract

This study aims to examine the effect of the number of taxpayers on tax revenue for Indonesia's economic growth with taxpayer compliance as a moderating variable. One indicator in state revenue is the number of taxpayers contained in a country that is expected to be able to contribute to the state revenue. In a country with high taxpayer compliance, it is expected to be able to improve the relationship between the number of taxpayers and tax revenues for Indonesia's economic growth. This research was conducted at the Ministry of Finance of the Directorate General of Tax of the Republic of Indonesia (DGT RI). The Directorate General of Taxation as an entity that has authorization in tax regulation is expected to be able to enforce the law, especially in the field of taxation in order to increase state revenues as part of Indonesia's economic growth. Compliance with taxpayers on the taxation law is allegedly able to increase the influence between the number of taxpayers and tax revenue for economic growth. The hypotheses compiled in this study are: (H1) the number of taxpayers has a positive effect on tax revenue; (H2) that information technology has a positive effect on taxpayer satisfaction; (H3) satisfaction of taxpayers has a positive effect on tax compliance; (H4) law enforcement has a positive effect on tax compliance; (H5) tax compliance has a positive effect on the relationship between the number of taxpayers and tax revenue; and (H6) tax revenue has a positive effect on economic growth. The results of this study indicate that H1, H2, H5 and H6 are supported while H3 and H4 are not supported. Testing of the relationships between variables in this study uses secondary data contained in the annual report of the Directorate General of Tax of the Republic of Indonesia (DGT RI) in 2012-2015 by using multiple regression analysis. Research data used in covering data of all taxpayers located throughout Indonesia, including data of individual taxpayers,

Item Type: Article
Uncontrolled Keywords: number of taxpayers, tax revenue, economic growth, taxpayer compliance
Subjects: AKUNTANSI > Pajak
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 01 Nov 2022 01:59
Last Modified: 02 Nov 2022 06:37
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/56

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