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eISSN: 2581-9615 || CODEN: WJARAI || Impact Factor 8.2 ||  CrossRef DOI

Research and review articles are invited for publication in March 2026 (Volume 29, Issue 3) Submit manuscript

The effect of taxpayer awareness, taxpayer numbers, tax billing, and taxpayer compliance to tax revenue

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Fransiskus X. Seran *, Pompong Budi Setiadi and Sri Rahayu

Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya, Indonesia.
 
Research Article
World Journal of Advanced Research and Reviews, 2022, 14(03), 523-531
Article DOI: 10.30574/wjarr.2022.14.3.0611
DOI url: https://doi.org/10.30574/wjarr.2022.14.3.0611
 
Received on 20 May 2022; revised on 22 June 2022; accepted on 24 June 2022
 
The excavation of the potential of domestic revenues will continue to be improved optimally through the expansion of non-oil and gas revenue sources, in order to replace the funding of countries sourced from external debt. One of the dominant sources of domestic income is tax revenue. Tax revenue is a description of public participation in financing the implementation of government and state development. Given that the tax revenue will not be able to increase without the participation of the taxpayer itself. The purpose of this study is to analyze the influence of awareness of taxpayers, NPWP ownership, tax collection, and taxpayer compliance with tax revenue. Samples in this study are taxpayers of individuals registered in KPP Pratama Surabaya Wonocolo, Indonesia with sampling technique that is Convenience sampling. The data used are primary data collected through answers to each given statement. The method of analysis using multiple linear regression. The result of this research is the awareness of the taxpayer has an influence on the tax revenue, while the ownership of NPWP, tax collection, and taxpayer compliance has no effect on tax revenue. \
 
Taxpayer Awareness; Tax Billing; Taxpayer Compliance; Taxpayer Numbers; Tax Revenue
 
https://wjarr.com/sites/default/files/fulltext_pdf/WJARR-2022-0611.pdf

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Fransiskus X. Seran, Pompong Budi Setiadi and Sri Rahayu. The effect of taxpayer awareness, taxpayer numbers, tax billing, and taxpayer compliance to tax revenue. World Journal of Advanced Research and Reviews, 2022, 14(3), 523-531. Article DOI: https://doi.org/10.30574/wjarr.2022.14.3.0611

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