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The effect of taxpayer awareness, taxpayer numbers, tax billing, and taxpayer compliance to tax revenue

Authors: Fransiskus X. Seran; Pompong Budi Setiadi; Rahayu, Sri;

The effect of taxpayer awareness, taxpayer numbers, tax billing, and taxpayer compliance to tax revenue

Abstract

The excavation of the potential of domestic revenues will continue to be improved optimally through the expansion of non-oil and gas revenue sources, in order to replace the funding of countries sourced from external debt. One of the dominant sources of domestic income is tax revenue. Tax revenue is a description of public participation in financing the implementation of government and state development. Given that the tax revenue will not be able to increase without the participation of the taxpayer itself. The purpose of this study is to analyze the influence of awareness of taxpayers, NPWP ownership, tax collection, and taxpayer compliance with tax revenue. Samples in this study are taxpayers of individuals registered in KPP Pratama Surabaya Wonocolo, Indonesia with sampling technique that is Convenience sampling. The data used are primary data collected through answers to each given statement. The method of analysis using multiple linear regression. The result of this research is the awareness of the taxpayer has an influence on the tax revenue, while the ownership of NPWP, tax collection, and taxpayer compliance has no effect on tax revenue.

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Keywords

Taxpayer Awareness; Tax Billing; Taxpayer Compliance; Taxpayer Numbers; Tax Revenue

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selected citations
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This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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