INCOME TAX CONTRIBUTION IN INCOME TAX RECEIPT AT THE PRATAMA TAX SERVICE OFFICE BANDUNG CIBEUNYING (CASE STUDY OF ARTICLE 21 INCOME TAX RECEIPT AT THE BANDUNG CIBEUNYING TAX OFFICE)

Abstract

Taxes are a source of government income that play a very important role in supporting the development process. Local governments play an important role in filling the national treasury, as the tax sector cannot serve as a source of funding for the state without the participation of local governments. Therefore, tax revenues will continue to increase, including Article 21 of income tax Law Number 36 Year 2008, and Article 21 of income tax will make a significant contribution to tax revenues. In this case, financial authorities must work harder to properly achieve the goals set.
The purpose of this study is to determine the impact of the number of registered taxpayers and the number of Electronic Deposit Letters (SSE) on the receipt of Article 21 of income tax.
The method used in this study is the qualitative method based on the case study approach, and the theory used is the symbolic interaction theory. Symbolic interactionism is the theory used in this study and describes human behavior such as: B. Tax payment awareness
According to a survey by the Tax Office (KPP) Pratama Bandung Tegalega, fluctuations in the number of registered taxpayers and the number of electronic deposit letters (SSE) also have a significant impact on income tax revenue. Article 21
Fluctuations in the number of registered taxpayers and the number of electronic deposit letters (have a significant impact on the receipt of income tax under Article 21, but fluctuations in the number of potential taxpayers who do not file regular tax returns. 21. Registration tax is the variable that has the greatest impact on Article 21 income tax, as indicated by the maximum beta coefficient value.