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PENGARUH KEWAJIBAN KEPEMILIKAN NOMOR POKOK WAJIB PAJAK (NPWP) TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SOREANG BANDUNG

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ABSTRACT THE INFLUENCE OF OBLIGATION TO HAVE TAX NUMBER (NPWP) TO TAX REVENUE KPP PRATAMA SOREANG BANDUNG Written by: Imelda Purba NIM: 1332121 The objective of this research was to analyze the influence of obligation to have tax number, tax revenue and to know the influence of obligation to have tax number toward tax revenue in KPP Pratama Soreang Bandung. In this study the author used descriptive method which was the method of collecting data so as to generate the information needed to analyse the problems as well as distributing questionnaires to interested parties by 30 questionnaires in this study. The scale of measurement was a Likert. Statistical test used t-test with α = 0.05. From the test results based on the calculation of statistical analysis using significance level 0.043 of significant text showen that tcount = 2,119 and t-table = 2,048. This explained the significant relationship exists between obligation to have tax number to tax revenue for tcount > ttable (2,119 > 2,048), then Ho was rejected and Ha accepted. The coefficient of determination indicated 13,8% against an individual taxpayer compliance while the remaining 86,2% was influenced by other factors outside the research. Keywords: Obligation to have tax number, tax revenue