The Influence of Income Levels, Tax Rate Changes, and Tax Incentives on Income Tax Revenue from Entrepreneurial Individual Taxpayers and/or MSMEs: A Case Study at the Banda Aceh DJP Regional Office
Keywords:
Income Levels, Tax Rate Changes, Tax Incentives, Income Tax Revenues, Entrepreneurial Individual Taxpayers, MSMEs.Abstract
The type of research used by the researcher in conducting this research is a type of quantitative research, with a causal comparative research method and using a survey. The population referred to in this study is taxpayer subjects in Banda Aceh City, which amounts to 5,936 taxpayer subjects. So, in this study, the sample that the researcher will use is as many as 98 taxpayer subjects found in the Directorate General of Taxes of the Banda Aceh Regional Office. Data collection techniques are efforts or methods made by researchers to obtain the data needed in research namely, observation, questionnaire, literature study. The regression coefficient for the effect of Income Levels is 0.424, which indicates that every increase in Income Levels will increase Income Tax Revenues by 0.424. This shows a positive relationship between Income Levels and Income Tax Revenues. The t-statistic for the effect of the Income Levels variable is 4.788, with a significance probability of < 0.001. The t-table value at a 5% significance level is approximately 1.986. This result shows that Income Levels have a significant positive effect on Income Tax Revenues because the significance value is < 0.05.
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