FAKTOR- FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA RUTENG

Abstract

Taxes are one of the main sources of states revenue. Nowadays there are still people who do not carry out their obligations in paying taxes. The research aimed to analyze some factors that affect the personal income tax revenue. The population was personal tax payers listed on the KPP Pratama Ruteng Manggarai. Technique of data collection used accidental sampling with 100 personal taxpayers as the sample. Furthemore, the data analysis technique used multiple linear regression with SPSS App 26 version. The result showed that variables of X and Y had a positive effect on it meant the two variables had a unidirectional relationship. Additionally, based on R2 test showed 21.4%, In other words, the variables of obedience, self-assessment system, auditing, billing, and counseling affected personal income tax revenue for about 21,4%, in addition, the proper model test had significant value