Detail Cantuman

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ADE EGHA ANDARISVIE (2021) Effect of Number of Taxpayers, Number of SPT and Tax Audit on Income Tax Revenue at KPP Pratama Makassar Barat (supervised by H. Muh. Akob and Asbi Amin)
This study aims to determine whether the number of taxpayers, the number of tax returns, and tax audits have an effect on income tax receipts at KPP Pratama Makassar Barat. Collecting data using secondary data with non-probability sampling technique. The population is the number of taxpayers, the number of tax returns, the total value of the issued SKP and the amount of income tax receipts at the West Makassar KPP Pratama in 2017 - 2019 as many as 36 months, while the sample taken is 36 months. The results of these data have been tested for Classical Assumptions in the form of Normality Test, Multicollinearity Test, and Heteroscedasticity Test. Methods Data analysis using Multiple Linear Regression technique.
The results showed that the proposed hypothesis was rejected because it showed the results of the hypothesis test which had no significant effect, meaning that the number of taxpayers, the number of tax returns and tax audits had no significant effect on tax revenue.
Keywords: Taxpayer, SPT, Tax Audit, Income Tax Receipt.