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

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ABSTRACT THE EFFECT OF NPWP OWNERSHIP AMOUNT TO INCOME TAX REVENUE ARTICLE 21 OF INDIVIDUAL AT KPP PRATAMA BANDUNG CIBEUNYING Written by: Novella Seleste Simanjuntak NIM: 1432217 The aim of this research is to know the amount of NPWP ownership, to know the income tax revenue article 21 of individual, and to know the influence of NPWP ownership amount to tax revenue article 21 of individual at KPP Pratama Bandung Cibeunying for the year of 2013-2017. The method used in this research is quantitative descriptive method by using some calculation analysis, such as correlation coefficient analysis, significance test, determination analysis and simple linear regression analysis with the help of SPSS 16. The result of correlation coefficient analysis is r = 0,573 which means correlation between NPWP ownership amount and income tax revenue article 21 of individual is strong. The result of significance test (α) is 0,3113 ˃ 0,05, meaning Ho is accepted, so that there is no significant correlation between amount of NPWP ownership with the income tax revenue article 21 of individual at KPP Pratama Bandung Cibeunying. Based on SPSS result, linear regression equation is found that Y = Y = 2,181E11 + 1,139E6 X. which means if the NPWP ownership amount increased by 1% it will also increase by 1.139E6. Based on the calculation of the coefficient of determination found that 32.8% of the amount of income tax Article 21 of individual is influenced by the amount of ownership NPWP and the other 46.13% influenced by other factors that is not examined by the writer. Keywords: NPWP Ownership Amount, Income Tax Revenue Article 21 Of Individual