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PENGARUH JUMLAH KEPEMILIKAN NPWP TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA BANDUNG KAREES

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ABSTRACT THE EFFECT OF NPWP OWNERSHIP AMOUNT TO INCOME TAX REVENUE ARTICLE 21 OF INDIVIDUAL AT KPP PRATAMA BANDUNG KAREES Written By: Utari Everly Taebenu NIM: 1232200 This research aimed to find out how the NPWP ownership amount 2010- 2014, the income tax revenue article 21 of individual at KPP Pratama Bandung Karees. Method used in this research was the descriptive method, where the data was gathered according to reality, with a processing technique using statistic analysis, which was the person product moment correlation coefficient analysis, hypothesis testing, and the coefficient of determination. Data used was the NPWP ownership amount and the income tax revenue article 21 of individual data in the form of annual report. Based on the research result of correlation coefficient analysis obtained t=0,734 which means the correlation between the NPWP ownership amount and the income tax revenue article 21 of individual was strong. Result of the hypothesis testing obtained significant value > level of significance specifically 0,158 > 0,05 which means that Ho was accepted, then no significant relation between the NPWP ownership amount and the income tax revenue article 21 of individual at KPP Pratama Bandung Karees. Based on the result of statistic analysis, obtained that the simple linear regression equation was Y = 6.974.606.327,82 + 5.521.827, which means that if the NPWP ownership amount rose by 1, then the income tax revenue article 21 of individual will increase Rp.6.980.128.155,73. Based on the coefficient of determination count be derived that 53,87% of income tax revenue article 21 of individual was affected by the NPWP ownership amount and the other 46,13% by other factors outside this research.