Pengaruh Jumlah Wajib Pajak dan Inflasi Terhadap Penerimaan Pajak Penghasilan di Indonesia
-
Dwi Pertiwi Anggraini
*
Universitas Budi Darma, Medan,
Indonesia
(*) Corresponding Author
Abstract
The purpose of this study was to determine the effect of the number of taxpayers and inflation on income tax revenues in Indonesia. The data of this research is sourced from secondary data or time series, namely from 2002 to 2020. Where the data is obtained from various sources, such as tax.go.id, www.bps.go.id and www.kemenkeu.go.id. In this study, the researchers used an associative approach quantitatively. Associative research is research that aims to determine the effect or relationship between two or more variables. data analysis is statistical in nature with the aim of testing the research hypotheses that have been determined previously. This research used multiple linear regression analysis method. Multiple linear regression using SPSS 22 software. The results of this study are the number of taxpayers has a significant effect on Income Tax in Indonesia. Inflation has no effect on Income Tax in Indonesia. Meanwhile, the number of taxpayers and inflation together affect the income tax revenue in Indonesia
References
Almira Herna Renata, d. (2016). Pengaruh Inflasi, Nilai Tukar Rupiah Dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai. Jurnal Perpajakan (JEJAK), Vol. 9, No. 1, 7.
Asmuri, Asmy, (2006). Pengaruh Refrormasi Perpajakan Terhadap Penerimaan Pajak Daerah Provinsi DKI Jakarta. Skripsi Universitas Islam Indonesia/
Budi, Teguh, (2018). Analisis Faktor – Faktor Yang Mempengaruhi penerimaan PPh Final UMKM Di Kota Medan. Tesis Pascasarjana Universitas Muhammadiyah Sumatera Utara.
Harahap, Wilda Sri Munawaroh, (2018). Analisis Faktor – Faktor Yang Mempengaruhi Penerimaan Pajak Penghasilan Di Indonesia. Tesis Pascasarjana Universitas Muhammadiyah Sumatera Utara.
Isnanto, A., Istiqomah & Suharno, (2021). Faktor – Faktor Yang Mempengaruhi Penerimaan Pajak Penghasilan Dalam APBN. Jurnal Ilmiah Universitas Batanghari Jambi, 21(2), Juli 2021, 832-836.
Mankiw, N. Gregory, (2006). Pengantar Ekonomi Makro. Ghalia Indonesia. Jakarta.
Mardiasmo. (2013). Perpajakan Edisi Revisi. Jakarta: Peneribit ANDI.
Muhammad Masrofi. (2004). Analisis Faktor – Faktor Yang Mempengaruhi Penerimaan Pajak Dan Retribusi Daerah. Semarang. Tesis Program Pascasarjana Universitas Diponegoro Semarang.
Nadia P., & Kartika, R. (2020). Pengaruh Inflasi, Penagihan Pajak Dan Penyuluhan Pajak Terhadap Penerimaan Pajak Penghasilan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 497.
Nasution, M. Ikhsan, (2016). Analisis Faktor – Faktor Yang Mempengaruhi Penerimaan Pajak Penghasilan Pasal 21 Di Indonesia. Tesis Magister Ekonomi Pembangunan Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara.
pajak.go.id (diakses pada tanggal 15 September 2022)
Prathama Rahardja danMandala Manurung. (2017). Pengantar Ilmu Ekonomi (Mikroekonmi % Makroekonomi). Jakarta: Lembaga Penerbit Fakultas Ekonomi.
Silalahi Remus, d. (2013). Teori Ekonomi Makro. In d. Remus Silalahi, Teori Ekonomi Makro (p.81). Bandung: Ciptapustaka Medis Perintis.
Siregar Syofian. (2013). Metode Penelitian Kuantitatif. Jakarta: Kencana Prenada Media Group.
Sujarweni, V. Wiratna. (2015). “Metodologi Penelitian Bisnis Dan Ekonomi”. Yogyakarta : Pustaka baru Press.
www.bps.go.id (diakses pada 12 September 2022)
www.kememkeu.go.id (diakses pada 15 September 2022)
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Pengaruh Jumlah Wajib Pajak dan Inflasi Terhadap Penerimaan Pajak Penghasilan di Indonesia
Pages: 11-19
Copyright (c) 2022 Dwi Pertiwi Anggraini
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
