Faktor-Faktor Yang Berpengaruh Terhadap Penerimaan Pajak Penghasilan Badan Di Kpp Pratama Surabaya Sawahan

Novel, Muhamad (2017) Faktor-Faktor Yang Berpengaruh Terhadap Penerimaan Pajak Penghasilan Badan Di Kpp Pratama Surabaya Sawahan. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji apakah penerimaan pajak penghasilan badan di Kantor Pelayanan Pajak Pratama Surabaya Sawahan dipengaruhi oleh jumlah wajib pajak badan, pemeriksaan pajak, dan tingkat kepatuhan wajib pajak badan. Penelitian ini menggunakan sampel yang dipilih dengan teknik purposive sampling, adapun kriteria sampel yang digunakan adalah wajib pajak badan efektif sebesar 6,887 wajib pajak yang terangkum dalam periode Januari 2013 sampai Desember 2015 atau selama 36 bulan. Hasil penelitian menunjukkan jumlah wajib pajak badan berpengaruh terhadap penerimaan pajak, sedangkan faktor tingkat kepatuhan wajib pajak badan tidak berpengaruh terhadap penerimaan pajak. Variabel pemeriksaan pajak terbukti tidak menjadi variabel yang memoderasi pengaruh kepatuhan wajib pajak badan terhadap penerimaan pajak.

English Abstract

The research aimed to verify whether the revenue of income tax at Surabaya Sawahan Tax Office Service influenced by the number of Corporation Taxpayers, tax inspection, and Taxpayer compliance level. This research used the selected sample with purposive sampling technique, while the sample criteria used is the effective corporate taxpayers wich amounted to 6.883 taxpayers who summarized in the period January 2013 to December 2015 or for 36 months. The results showed the number of corporate tax payers have effect on tax revenue, while the level of compliance factors tax payer have no effect on tax revenue. Variable tax audit proved not to be a variable moderating influence taxpayer compliance to tax revenues.

Item Type: Thesis (Magister)
Identification Number: TES/336.243/NOV/f/2017/041802699
Uncontrolled Keywords: CORPORATE - TAXATION, INCOME TAX
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes > 336.243 Corporate income taxes
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 09 May 2018 02:12
Last Modified: 22 Oct 2021 03:26
URI: http://repository.ub.ac.id/id/eprint/10344
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