PENGARUH SISTEM PEMUNGUTAN PAJAK, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK TERHADAP TINGKAT PENERIMAAN PAJAK

Risma Novitaningsih, Nur Diana, Afifudin Afifudin

Abstract


ABSTRACT
The purpose of this study is to know the effect of the tax collection system,
tax audit, tax collection on the level of tax revenue. The dependent variable in this
research is the level of tax revenue. The independent variable in this research is a
tax collection system, tax audit, and tax collection.
This research is correlational research. The data used in this research is
secondary data obtained from the Pratama Tax Service Office in Pasuruan. The
data analysis technique used in this research used multiple linear regression
analysis.
The results of the analysis show that partially the tax collection system has a
positive and significant effect on the level of tax revenue, tax audit haven’t effect
on the level of tax revenue, tax collection haven’t effect on the level of tax
revenue.
Keywords: Tax Collection System, Tax Audit, Tax Collection, The Level of Tax
Revenue


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