PENGARUH KEPATUHAN WAJIB PAJAK, KEGIATAN SOSIALISASI PERPAJAKAN, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA KARANGANYAR

Abstract

This study examines the effectiveness of the tax officer's strategy within the KPP Karanganyar in increasing income tax revenue. This study uses a quantitative approach with numerical data from KPP Pratama Karanganyar for 2019-2021. This research model examines the effect of independent variables on income tax revenue as the dependent variable, including the number of taxpayers, taxpayer awareness, tax socialization activities, and tax audits. The results showed that taxpayer compliance and tax socialization activities significantly positively affected income tax receipts at KPP Pratama Karanganyar. In contrast, tax audits had no significant effect on income tax receipts. The result shows that economic growth and high local revenue can increase income tax revenues. In addition, this study provides practical implications for more effective tax policymaking and tax socialization