The Influence of Tax Inspection and Tax Collection on Tax Revenue at KPP Pratama Jakarta Jatinegara

The purpose of this study is to ascertain how tax audit and tax collection contribute to tax revenue at KPP Pratama Jakarta Jatinegara. The study's participants were KPP Pratama Jakarta Jatinegara tax employees. Ninety-six tax employees from KPP Pratama Jakarta Jatinegara were included in the study's sample. Saturation sampling is the sample technique employed in this study. SPSS was used in this study to process the data using multiple linear regression. The findings demonstrated that KPP Pratama Jakarta Jatinegara's tax revenue was significantly and favorably impacted by tax audits and collections. Furthermore, it is established that tax audits and tax collection have a 51.4% impact on tax revenue based on the coefficient of determination (R2) test results. However, other factors not covered in this study have an impact on the remaining percentage (100% - 51.4% = 48.6%).

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Publication Details

Journal
Amnesty Jurnal Riset Perpajakan
Published
2024-11-30
DOI
https://doi.org/10.26618/jrp.v7i2.16496
Primary Topic
Taxation and Compliance Studies
Type
article
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0.00
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article

The Influence of Tax Inspection and Tax Collection on Tax Revenue at KPP Pratama Jakarta Jatinegara

Yoyok Priyo Hutomo, Vicky Amelia, Ade Budi Setiawan
Amnesty Jurnal Riset Perpajakan
Taxation and Compliance Studies
article

The Influence of Tax Inspection and Tax Collection on Tax Revenue at KPP Pratama Jakarta Jatinegara

Yoyok Priyo Hutomo, Vicky Amelia, Ade Budi Setiawan
article en

Abstract

The purpose of this study is to ascertain how tax audit and tax collection contribute to tax revenue at KPP Pratama Jakarta Jatinegara. The study's participants were KPP Pratama Jakarta Jatinegara tax employees. Ninety-six tax employees from KPP Pratama Jakarta Jatinegara were included in the study's sample. Saturation sampling is the sample technique employed in this study. SPSS was used in this study to process the data using multiple linear regression. The findings demonstrated that KPP Pratama Jakarta Jatinegara's tax revenue was significantly and favorably impacted by tax audits and collections. Furthermore, it is established that tax audits and tax collection have a 51.4% impact on tax revenue based on the coefficient of determination (R2) test results. However, other factors not covered in this study have an impact on the remaining percentage (100% - 51.4% = 48.6%).

Amnesty Jurnal Riset PerpajakanVol. 7(2)
Universitas Djuanda (ID)
Openalex Percentile: Top 67%
Taxation and Compliance Studies
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