ANALISIS REALISASI PENDAPATAN NEGARA TERHADAP KEPATUHAN WAJIB PAJAK PENGHASILAN ORANG PRIBADI DAN BADAN USAHA DI DAERAH ISTIMEWA YOGJAKARTA DENGAN METODE EXPONENSTAL SMOOTING DAN NAIVE METHOD

Abstract

Abstract

The results of this study prove that the time series analysis technique is naive: with the Exponenstal Smooting method and the Naïve Method as a result of the performance of the Jogjakarta Regional Office of Taxation in income tax receipts towards individual taxpayer compliance and business entities that are required to report an increase, this will affect state revenue. in the Special Region of Yogyakarta has the potential to make targets and realization of reporting taxpayers also in the next one (1) year and 4 (four) years, namely 2021, 2022, 2023 and 2024. 

Keywords: Target and Realization, Taxpayer Compliance, Individual and Business Entity Income Tax