The Influence of Total Taxpayer of Personnel and Per Capita Income on Income Tax in Indonesia 2017 - 2019

Abstract

Taxes are the main source of state revenue which is used to finance all state expenditures. To further optimize state revenue from the taxation sector, the government has made various efforts, namely imposing Tax Reforms by changing the taxation system from manual services to online services and in 2016 the government also created a Tax Amnesty program, which aims to accelerate economic growth and restructuring through the transfer of assets. Apart from that, another goal of the government is to increase tax revenue which will be used to finance development. This research is a quantitative research to determine the effect of the number of individual taxpayers (WPOP) and income per capita on income tax revenue (PPh) in Indonesia. The type of data used is secondary data in the form of time series 2017 - 2019, namely income tax data, the number of individual taxpayers and per capita income. The results showed that simultaneously the independent variables had a significant effect on the dependent variable. Meanwhile, partially (individually) the independent variables have a significant effect on the dependent variable. The variation of the independent variable can explain the dependent 100 percent.