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Jurnal : Pengaruh Pemeriksaan Pajak Dan Penagihan Pajak terhadap Kepatuhan Pajak Pertambahan Nilai (PPN) Pada KPP Pratama Jakarta Pasar Rebo Pada Tahun 2022

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One of the Primary Revenue Streams for the State is Value-Added Tax (VAT). However, revenue
deficits often stem from taxpayer non-compliance with Tax Regulations. This study aims to explore
how tax audits and collection procedures affect VAT compliance at the Jakarta Pasar Rebo Tax
Office in 2022. Employing a Quantitative Approach, this study employs the Slovin formula for
sample selection. Data collection involves distributing questionnaires via Google Form, sourced
from the Jakarta Pasar Rebo Tax Service Office. The findings of this study indicate that (1) Tax
Audits and Collections significantly Influence VAT Compliance at the Jakarta Pasar Rebo Tax
Office in 2022, (2) The results of the hypothesis t-test show a significant influence. From the t-test
results yielding 2.176 > t-table 2.03. Tax examination yields an Unstandardized value of 0.388
points, (3) In the t-test, the result of the F-statistic is 48.823 > f-table = 3.28, meaning that all
independent variables together have an effect on the dependent variable, (4) The determination
test results reveal an R² value of 0.742, suggesting a robust simultaneous relationship among all
variables, contributing to 74.2% of compliance. The remaining 25.8% variation is attributable to
unexamined factors.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

JRN DOS 2024

Penerbit

Jakarta : Institut STIAMI., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

NONE

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Tax Examination, Tax Collection, Value-Added Tax C

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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