Pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak dalam upaya peningkatan penerimaan pajak pada Kantor Pelayanan Pajak Pratama Kotamobagu

Authors

  • Giroth Jessica Roulani Sam Ratulangi University
  • Lintje Kalangi Sam Ratulangi University
  • Sherly Pinatik Sam Ratulangi University

DOI:

https://doi.org/10.32400/iaj.27712

Keywords:

taxpayer identification number, tax audit, tax collection, tax revenue

Abstract

Taxes are a source of state revenue that is very important because it has a great influence on national development. To achieve the optimal tax revenue, countries need to implement various efforts through tax collection. This research aimed to determine the effect of ownership obligations taxpayer identification number, tax audit and tax collection in an effort to increase tax revenue. The Object of this research were tax officer at Kotamobagu Tax Office. The sampling method was used nonprobability sampling through purposive sampling technique with sample total are 30 person. The data analysis method was used multiple regression analysis. The results showed that the obligation of ownership Taxpayer Identification Number, tax audit and tax collection in partially did not effect in efforts to increase tax revenues, it can be seen from significant value of each variable is greater than 0,05.

References

Harelimana, J. B. (2018). Effect of tax audit on revenue collection in Rwanda. Global Journal of Management and Business Research Accounting and Auditing, 18(2), 1-11. https://globaljournals.org/GJMBR_Volume18/1-Effect-of-Tax-Audit-on-Revenue.pdf.

https://www.pajak.go.id/id/pemeriksaan. Di akses Juli, 3, 2016.

https://www.pajak.go.id/id/wajib-pajak-dan-npwp. Di akses Juli, 3, 2016.

Ilyas, W. B. & Wicaksono P. (2015). Pemeriksaan pajak. Jakarta: Mitra Wacana Media.

Jannata, R. A., Nurhayati, N., & Halimatusadiah, E. (2019). Pengaruh kepemilikan NPWP dan pemeriksaan pajak terhadap ukuran penerimaan pajak penghasilan badan. Jurnal Unisba: Kajian Akuntansi, 20(1), 58-64. https://ejournal.unisba.ac.id/index.php/kajian_akuntansi/article/view/4502/pdf.

Mohammad, I., Saerang, D. P. E., & Pangerapan, S. (2017). Pengaruh pemeriksaan pajak dan penagihan pajak terhadap penerimaan pajak pada Kantor Pelayanan Pajak Pratama Manado. Going Concern: Jurnal Riset Akuntansi, 12(2), 938-949. https://doi.org/10.32400/gc.12.2.18370.2017.

Muhammad, A., & Sunarto. (2018). Pengaruh pemeriksaan pajak, penagihan pajak dan kepatuhan wajib pajak terhadap penerimaan pajak studi kasus pada KPP Pratama Raba Bima Tahun 2012-2015. Jurnal Akuntansi Dewantara, 2(1), 37-45. http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/2220/pdf.

Olatunji, C., O. & Oludayo, A. J. (2018). Impact of taxpayer identification number on revenue generation in Ekiti State. Europian Journal of Accounting, Auditing and Finance Research, 6(5), 35-46. http://www.eajournals.org/wp-content/uploads/Impact-of-Taxpayer-Identification-Number-on-Revenue-Generation-in-Ekiti-State.pdf.

Polii, C. M., & Sondakh, J. J. (2017). Pengaruh modernisasi administrasi perpajakan terhadap kinerja Kantor Pelayanan Pajak Pratama Kotamobagu. Jurnal EMBA 5(2), 1965-1975. https://doi.org/10.35794/emba.v5i2.16477.

Resmi, S. (2017) Perpajakan: Teori dan Kasus, Edisi 10. Jakarta: Salemba Empat.

Setiawan, D. A. (2007). Analisis hubungan antara ekstensifikasi wajib pajak dan surat setoran pajak dengan penerimaan pajak (Studi kasus pada KPP Jakarta Palmerah). Media Riset Akuntansi, Auditing dan Informasi, 7(1), 57-82. http://dx.doi.org/10.25105/mraai.v7i1.971.

Santoso, S. (2019). Menguasai SPSS Versi 25. Jakarta: PT. Elex Media Komputindo.

Simanungkalit, A., Poputra, A. T., & Runtu, T. (2015). Pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak terhadap penerimaan pajak (Studi kasus pada KPP Pratama Bitung). Goning Concern: Jurnal Riset Akuntansi, 10(4), 1-10. https://doi.org/10.32400/gc.10.4.10514.2015.

Suryadi. (2006). Model hubungan kausal kesadaran, pelayanan, kepatuhan wajib pajak dan pengaruhnya terhadap kinerja penerimaan pajak. Jurnal Keuangan Publik, 4(1), 105-121. https://adoc.tips/jurnal-keuangan-publik-vol-4-no-1-april-2006-hal.html.

Undang-undang Republik Indonesia Nomor 19 Tahun 2000 tentang Perubahan atas Undang-undang Nomor 19 Tahun 1997 tentang Penagihan Pajak dengan Surat Paksa.

Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan.

Downloads

Additional Files

Published

2020-01-27

Issue

Vol. 2 No. 2 (2020)

Section

Articles

License

The articles published in Indonesia Accounting Journal are licensed under Creative Commons Attribution 4.0 International License with authors as copyright holders.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

 

Under this license then authors free to:

  • Share — copy and redistribute the material in any medium or format.
  • Adapt — remix, transform, and build upon the material for any purpose, even commercially.


Under the following terms :

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.