FAKTOR-FAKTOR YANG MEMPENGARUHI JUMLAH PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA PADANG

Abstract

This research aim to know the factors that influence the amount of personal Income Tax in KPP Pratama Padang. The factors are personal taxpayer, personal taxpayer extensification, and ratio disbursement of tax arrears. Population in this research is all of Income Tax in KPP Pratama Padang. Sample in this research is all of personal Income Tax in KPP Pratama Padang. Sampling this research is nonprobability sampling. Regression model in this research is multiple linear regression and free from the problems of classical assumptions.

From research which have been done in mind  that amount of personal taxpayer and disbursement ratio of tax arrears to amount of personal Income Tax. But personal taxpayer extensification does not has an effect on to amount of personal Income Tax.

Keywords   : amount of personal taxpayer, personal taxpayer extensification, ratio disbursement of tax arrears, and amount of personal Income Tax.