PENGARUH PENAMBAHAN WAJIB PAJAK, UPAH MINIMUM KOTA, DAN INFLASI TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DENGAN KONDISI KEUANGAN WAJIB PAJAK SEBAGAI VARIABEL MODERATING (Studi Kasus Kantor Pajak Pratama Yang Ada di Kota Semarang Periode) (2012-2016)

Abstract

Individual taxpayer increment, raising in the municipality minimum wages,
fluctuations in inflation, doesnot accomplish the revenue of individual income tax. This
research aims to analyze relation of individual taxpayer increment, the municipality
minimum wages, and inflation to the revenue of individual income tax in Semarang.
Added one variable of moderating is financial condition of taxpayer, strengthen /
weaken independent variables.
The population in this study are all taxpayers at PT Nusatovel a total of 361
peoples. Total sample used purposive sampling method with sample 122 out of the
taxpayers registered at Pratama tax office in Semarang. From 122 samples multiplied
by 5 years (tax and inflation report), so the total sample becomes 610. Statistical tests
were perfomed using Moderated Regression Analysis.
This research showed that individual taxpayer increment and the municipality
minimum wages influenced negatively significant, and inflation influenced positively
significant to the revenue of individual income tax. Financial condition also has role as
a moderating which is strengthen or weaken the relationship between the dependent
variables with the independent variables. Supervision, increase of taxpayer addition,
minimum city wage consideration, minimize inflation value have positive impact to
personal income tax revenue in Semarang City.
Keywords : the revenue of individual income tax, taxpayer increment, the
municipality minimum wages, inflation, financial condition of taxpayer.