Analisis Determinan Penerimaan Pajak di DJP Sumatera Utara

Abstract

Tax is a main source APBN which is use to fund the country's expense, both routine expense and development expense. The role of tax as the domestic income, is shown with the continuouing increase of a planned country income which comes from the tax. One of the topic that's discussed during the tax income is NPWP (Nomor Pokok Wajib Pajak). This research is the analysis about tax income using analysis method of Ordinary Least Square (OLS) which identifying tax income determinant at DJP North Sumatera. The data are time series secondary data in trimester from 2001-2007, which are tax income from previous year, NPWP (Nomor Pokok Wajib Pajak), PKP (Pengusaha Kena Pajak) and PDRB ( Produk Domestik Regional Bruto)per Capita. The sources of the data are DJP North Sumatera and Central Bureau of Statistics and other related researches. The result shows that all the independent variables, which are tax income from previous year, NPWP (Nomor Pokok Wajib Pajak), PKP (Pengusaha Kena Pajak) and PDRB ( Produk Dumestik Regional Bruto) per Capita, simultanously affect the tax income significantly. }.,Jean while partialy, previous year tax income has a significant positive effect toward tax income at the DJP North Sumatera. The number of NPWP also has a significant positive effect. The number of PKP has a positve effect but non significant. PDRB per person has a positive effect but non significant. While comparing the size of coefficient from each independent variables, it shows that NPWP is the main variable that gives the highest contribution to its correlation to tax income at the DJP North Sumatera.