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

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH SISTEM PEMUNGUTAN PAJAK, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK TERHADAP TINGKAT PENERIMAAN PAJAK
 
Creator Novitaningsih, Risma
Diana, Nur
Afifudin, Afifudin
 
Description ABSTRACTThe 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 thisresearch is the level of tax revenue. The independent variable in this research is atax collection system, tax audit, and tax collection.This research is correlational research. The data used in this research issecondary data obtained from the Pratama Tax Service Office in Pasuruan. Thedata analysis technique used in this research used multiple linear regressionanalysis.The results of the analysis show that partially the tax collection system has apositive and significant effect on the level of tax revenue, tax audit haven’t effecton the level of tax revenue, tax collection haven’t effect on the level of taxrevenue.Keywords: Tax Collection System, Tax Audit, Tax Collection, The Level of TaxRevenue
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-02-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/2257
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/2257/2154
 
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