Safitri, Ulva Dwi Indah (2024) Pengaruh Preoduk Domestik Regional Bruto, Inflasi dan Tingkat Pengangguran Terhadap Pajak Penghasilan Badan (Studi Pada Kantor Pelayanan Pajak Pratama Malang Selatan). Undergraduate thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

National development in Indonesia is a crucial agenda requiring substantial financialsupport, much of which is derived from the taxation sector. Statistical data indicates apositive trend in tax revenue, especially Corporate Income Tax (CIT), in East JavaProvince. However, these revenues are influenced by complex factors such as GrossRegional Domestic Product (GRDP), inflation, and unemployment rates. The aim of thisresearch is to analyze the impact of Gross Regional Domestic Product, inflation, andunemployment on corporate income tax acquisition at the South Malang Primary TaxOffice from 2020 to 2022. The object of this study is corporate taxpayers at the SouthMalang Primary Tax Office. Nonprobability sampling, specifically saturation sampling, isemployed as the sampling technique. The research method utilized is quantitative withtime series data. Statistical analysis, employing multiple linear regression using SPSS, isused to analyze the data. Research analysis procedures include descriptive statisticaltests, classical assumption tests (normality test, heteroscedasticity test, autocorrelationtest, and multicollinearity test), and hypothesis testing (model accuracy test (F-test),coefficient of determination test (R2), variable significance test (t-test)). Hypothesis testinginvolves the F-test for simultaneous hypotheses and t-test for partial hypotheses.Research findings (F-test) indicate that Gross Regional Domestic Product, inflation, andunemployment rates collectively have a significant influence on corporate income tax.Regression results (t-test) reveal that Gross Regional Domestic Product positivelyimpacts tax revenue, reflecting increased economic activity and corporate income.Additionally, inflation positively affects tax obligations by raising prices of goods andservices. However, unemployment rates negatively impact tax revenue due to decreasedeconomic activity and consumer purchasing power.

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