Analisis Determinan Penerimaan Pajak Penghasilan di Indonesia

Abstract

Salah satu tolak ukur dari keberhasilan ekonomi suatu negara dapat dilihat dari angka pertumbuhan penerimaan negara melalui sektor Perpajakan. Di Indonesia pajak merupakan sumber pemasukan utama APBN yang digunakan untuk membiayai pengeluaran negara, baik pengeluaran rutin maupun pengeluaran pembangunan.ekonomi negara tersebut. Penelitian ini menganalisa Faktor yang mempengaruhi penerimaan Pajak Penghasilan di Indonesia periode 1990-2011. Penerimaan Pajak Penghasilan di Indonesia dipengaruhi oleh faktor : Jumlah Wajib Pajak, Jumlah Tenaga Kerja dan Tingkat Inflasi.Metode yang digunakan dalam penelitian ini adalah menggunakan regresi linier berganda.

One of the indicators in measuring the economic achievement of a country is Tax Revenue Growth. In Indonesia, tax is a major source for Indonesian State Budget (APBN), and used to finance the state’s expenditure, routine and development expenditure.This reseach will be analysis factors that influed received Income Tax in Indonesia with period 1990-2011. Received Income Tax was influed factors such as tax payer,labour and inflation. The method employed in this research is using multiple regression analysis.The result showed that independent variables (WP,TK and INF ) significantly influence the dependent variable (PPH) simultaneously, and independent variables (WP and TK) significantly and positively influence the dependent variable (PPH) partially, however INF not significantly and negatively influence the PPH