PENGARUH PEMERIKSAAN PAJAK DAN TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN (PPh) BADAN PASAL 25 DENGAN PENAGIHAN PAJAK SEBAGAI VARIABEL MODERATING (Studi Kasus Pada KPP Pratama Cirebon Satu)
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Institusion

Universitas Djuanda

Author

Anggraeni, Siska Safhira

Subject

HB Economic Theory 

Datestamp

2022-04-21 03:44:46 

Abstract :
ABSTRACT Tax revenue is the country's main source of income. The study was shown to determine the effect of tax audits and taxpayer compliance to examine the increase in corporate income tax revenue article 25 by using the tax collection moderating variable. The technique for sampling used saturated sampling techniques, namely the entire study population of corporate taxpayers in 2016- 2019. Data analysis using MRA and multiple linear regression data analysis. The results of the study explain that the tax audit variable and taxpayer compliance level simultaneously have a significant effect and partially the tax audit has no significant effect, while the taxpayer compliance level has a significant and positive effect in increasing the income of corporate income tax article 25. Furthermore, the moderating variable analysis with The MRA shows that tax collection cannot modify the tax audit, while the analysis of the moderating variable with the MRA shows that tax collection moderates the level of taxpayer compliance. Keywords :, Tax Audit, Taxpayer Compliance Level, Tax Billing, Increased Corporate Income Tax (PPh) Receipts Article 25. 

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