地税、地税、地税对纳税人遵守地区原始收入的影响(以东爪哇省税务局2016 - 2020年为例)

Ramadhan Aji Pamungkas, Gideon Setyo Budiwitjaksono, T. Widayantie
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摘要

本研究对2016-2020年东爪哇省地税效应、区域税收和纳税人合规调节地税对区域原始收入的影响进行了实证检验和分析。本研究人口全部数据为2016 - 2020年期间每月多达60份的区域税收报告、区域税收、区域原始收入和纳税人合规目标及其实现情况。本研究样本的选取采用普查方法进行。本文运用PLS对研究结果进行了分析和假设检验,从路径系数中可以看出:区域税收对区域原始收入有影响,区域征税和纳税人合规调节的区域税收对区域原始收入没有影响。
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Influence of Local Taxes, Local Levies and Local Taxes Moderated By Taxpay-er Compliance With Regional Original Income (Case Study on East Java Provincial Revenue Agency 2016 - 2020)
This research is about the empirically testing and analyzing the local tax effect, regional levies and the taxpayer compliance moderating the effected from local tax at the regional original income at the East Java province in 2016-2020. The population in this study is all data on Tax Regional, Regional Levies and Original Revenues Regional each month during the 2016 - 2020 period as many as 60 regional tax reports, regional levies, regional original income and taxpayer compliance based on targets and their realization. The selection of this research sample carried out using census method. Techniques of analysis and hypothesis test from this study result with PLS. From the Path Coefficient, the following result are shown: Regional Tax has an effect on Regional Original Income, Regional levies and Regional Tax moderated by Taxpayer Compliance has no effect on Regional Original Income.  
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