Yuhanis Ladewi, N. Nurhayati, Kurnia Krisna Hari, Redi Agustian
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引用次数: 0
摘要
本研究旨在确定和分析巨港市纳税人的合规,税收征收和个人税收收入的自我评估系统。所使用的研究类型是描述性和联想性的。抽样采用随机抽样的方法,使用的样本为100名受访者。使用的数据是通过向受访者分发调查问卷获得的原始数据。使用的分析是描述性统计分析和推理统计分析(假设检验和经典多元线性回归,假设检验)。结果表明,纳税人合规性对税收收入有影响(t count 4.759 > t table 1.660)。税收征管(第5262项>第1660项)。自我评估系统对税收产生影响(t计数为8.394 >表1.660),显著平均值为0.000 > 0.05。关键词:纳税人合规,税收征管,制度,税收
The Effect of Taxpayer Compliance, Tax Collection and Self Assessment System on Tax Revenue
This study aims to determine and analyze taxpayer compliance, tax collection, and the self-assessment system of individual tax receipts in the city of Palembang. The type of research used is descriptive and associative. Sampling used a random method, the sample used was 100 respondents. The data used is primary data by distributing questionnaires to respondents. The analysis used is descriptive statistical analysis and inferential statistical analysis (assumption test and classical multiple linear regression, and hypothesis testing). The results showed that taxpayer compliance has an effect on tax revenue (t count 4.759 > t table 1.660). Tax Collection on Tax Revenue (t count 5,262 > t table 1,660). Self Assessment System has an effect on Tax Revenue (t count 8.394 > t table 1.660) and significant average 0.000 > 0.05 Keywords: Taxpayer Compliance, Tax Collection, System and Taxe revenue