PENGARUH INFLASI, JUMLAH WAJIB PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KOTA PADANG

Abstract

Tax is a major source for Indonesia State Budget (APBN) and used to finance the state’s expenditure, routine and development expenditure. This research discusses the effect of the number of inflation, tax payer and tax inspection on personal income tax in Padang city. This research was held in Padang Tax Authority and Statistical Center Department Padang City. The date used in this research is secondary data from 2010 – 2012, that is data personal income tax, inflation, tax payers and tax inspection with data count. It was used multiple linier regressions. This research proved that inflation, tax payers and tax inspection partially had no a significant influence to personal income tax in Padang City.

Keywords : Inflation, Tax Payers, Tax Inspection, Personal Income Tax.