Pengaruh Jumlah Wajib Pajak dan Jumlah Surat Pemberitahuan terhadap Penerimaan Pajak Penghasilan (Studi Empiris pada KPP Pratama Bukittinggi Periode 2014-2016)

Abstract

This study determines the effect number of taxpayer and number of notification letter to income tax revenue. The type of data used are secondary data. Sources of the data used in this research is come from of Bukittinggi tax office. This research used data from January 2014 to December 2016 . The data analysis technique used for this research is multiple linear regression, with dependent variable is income tax revenue and independent variable is number of taxpayer and number of notification letter. The result of study reveal that, simultaneously prove that number of taxpayer and number of notification letter have a effect to income tax revenue, partially prove that number of taxpayer have a effect to income tax revenue but number of notification letter has no effect to income tax revenue.