Academic Journal
Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pph Pasal 21 Badan Padakantor Pelayanan Pajak Pratama Binjai
| العنوان: | Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pph Pasal 21 Badan Padakantor Pelayanan Pajak Pratama Binjai |
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| المؤلفون: | Nurhabibah, Illal, Nurmalasari, Eka, Astuty, Widia |
| المصدر: | Jurnal Riset Akuntansi dan Bisnis; Vol 21, No 1 (2021): MARET; 129-136 ; 2623-2650 ; 1693-7597 |
| بيانات النشر: | Jurnal Riset Akuntansi dan Bisnis Jurnal Riset AKuntansi dan Bisnis |
| سنة النشر: | 2021 |
| المجموعة: | Jurnal UMSU - Jurnal Online Universitas Muhammadiyah Sumatera Utara |
| مصطلحات موضوعية: | Withholding Tax, Gross Regional Domestic Product (GRDP), Population, Receipt PPh article |
| الوصف: | The type of data used in this study is secondary data and time series data. This study uses data from the past five years, namely the period 2014-2019 obtained from Badan Pusat Statistik (BPS) of Binjai City and KPP Pratama Kota Binjai. Data were analyzed using multiple linear regression models. The results of the study show that: (1) The amount of tax with holding has a negative effect and not signicant the income of PPh Article 21. (2) Gross Regional Domestic Product (GRDP) has a positive effect and significant on the receipt of PPh Article 21 Agency. (3) The number of Population has a positive effect and significant on the receipt of PPh article 21 Agency. (4) The number of the Work Force has a negative effect and significant on the receipt of PPh Article 21 Agency. (5) The amount of Tax Withholding, Gross Regional Domestc Product (GRDP), The number of population, and the number of the Work Force simultaneously affect on the receipt of PPh Article 21 Agency. |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | English |
| Relation: | https://jurnal.umsu.ac.id/index.php/akuntan/article/view/6756/5392; https://jurnal.umsu.ac.id/index.php/akuntan/article/view/6756 |
| DOI: | 10.30596/jrab.v21i1.6756 |
| الاتاحة: | https://jurnal.umsu.ac.id/index.php/akuntan/article/view/6756 https://doi.org/10.30596/jrab.v21i1.6756 |
| رقم الانضمام: | edsbas.4CF23DE7 |
| قاعدة البيانات: | BASE |
| DOI: | 10.30596/jrab.v21i1.6756 |
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