Path: Top > Journal Politeknik Negeri Bandung > Jurusan Administrasi Niaga > TATA NIAGA > Volume V Nomor 2 September 2005
Pengaruh Efektivitas Administrasi Perpajakan Dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Daerah (Studi pada Pemerintahan Kabupaten Musi Banyuasin dan Kabupaten Banyuasin di Propinsi Sumatera Selatan)
Journal from JBPTPPOLBAN / 2013-07-04 12:21:32
Oleh : Farida Aryani , POLBAN
Dibuat : 2006-08-08, dengan 0 file
Keyword : tax administration activity, taxpayer compliance, local tax revenue
This research is aimed to know and analyze the influence of tax administration effectively and taxpayer compliance to local tax revenue. By using descriptive method, this research surveyed 20 sub districts in Musi Banyuasin and Banyuasin districts in South Sumatera Province. Data collection was carried out by questionnaire, interview and documentation. The data collection done since November 2004 until December 2004. The obtained data was analyzed by using multiple regression analysis. The result of this research suggests that tax administration affectivities are effective and good taxpayer compliance. In contrast, it was found that local tax revenue was not maximally achieved. Tax administration effectively variable and taxpayer compliance were significantly influence local tax revenue income between the two components with local revenue. In one hand estimation of tax administration affectivities and taxpayer compliance by using double regression simultaneously suggest strong relationship this two components to local tax revenue, on the other hand, single regression on tax administration affectivities and tax payer compliance implied relationship of the two components were not as strong as those suggested by double regression estimation. Further analysis of this statistical finding was conducted to derive applicative solution.
Deskripsi Alternatif :This research is aimed to know and analyze the influence of tax administration effectively and taxpayer compliance to local tax revenue. By using descriptive method, this research surveyed 20 sub districts in Musi Banyuasin and Banyuasin districts in South Sumatera Province. Data collection was carried out by questionnaire, interview and documentation. The data collection done since November 2004 until December 2004. The obtained data was analyzed by using multiple regression analysis. The result of this research suggests that tax administration affectivities are effective and good taxpayer compliance. In contrast, it was found that local tax revenue was not maximally achieved. Tax administration effectively variable and taxpayer compliance were significantly influence local tax revenue income between the two components with local revenue. In one hand estimation of tax administration affectivities and taxpayer compliance by using double regression simultaneously suggest strong relationship this two components to local tax revenue, on the other hand, single regression on tax administration affectivities and tax payer compliance implied relationship of the two components were not as strong as those suggested by double regression estimation. Further analysis of this statistical finding was conducted to derive applicative solution.
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| Properti | Nilai Properti |
|---|---|
| ID Publisher | JBPTPPOLBAN |
| Organisasi | POLBAN |
| Nama Kontak | Erlin Arvelina |
| Alamat | Jl. Trsn. Gegerkalong Hilir Ds. Ciwaruga |
| Kota | Bandung |
| Daerah | Jawa Barat |
| Negara | Indonesia |
| Telepon | 022 201 3789 ext. 168, 169, 239 |
| Fax | 022 201 3889 |
| E-mail Administrator | erlin.arvelina@polban.ac.id |
| E-mail CKO | erlin.arvelina@polban.ac.id |
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