Pengaruh Inflasi, Pemeriksaan Pajak Dan Jumlah Wajib Pajak Terhadap Penerimaan Pajak Penghasilan (Studi Pada KPP Malang Selatan Periode 2013-2018)

Abstract

ABSTRACT

The author finish this research with 3 dependen  variabels inflastion, tax audit, and number of taxpayers. As for from author why include inflastion is nothing but an indicator of many macro economic factors. Tax intensification policie simplemented by the government to analyze tax payer compliance with tax obligations. The inspection the leakage of state revenues from taxes. Today the government is implementing extensification policies such as expanding the tax base so that tax payer increase. It is also expected that the increasing number of tax payer will also encourage state revenues to increase, especially in the tax revenue sector. This research is explanatory type. Using secondary data, as well as obtained through documentation techniques, which researchers get data in the form of months per year. This study uses the object of research in the data entry of the South Malang Pratama Tax Office andthe Malang Central Statistics Agency website library period 2013-2018. To complete this research the researchers used a linear regression tes tand several other statistical test including hypothesis testing. Analysis of the data from the SPSS states that the results are : the number of tax payers shows a significant positive effect on income tax revenues in the South Malang Pratama Tax Office for the period 2013-2018. The result is contrary to the other two variables.

 

Keyword : Inflation, Tax audit, number of taxpayers, income tax receipt