PENGARUH KEPEMILIKAN NPWP, KEPATUHAN WAJIB PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN (Studi Kasus pada KPP Pratama Jakarta Mampang Prapatan Tahun 2015-2020)

JULIYANTI, SHEILLA PUTRI (2022) PENGARUH KEPEMILIKAN NPWP, KEPATUHAN WAJIB PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN (Studi Kasus pada KPP Pratama Jakarta Mampang Prapatan Tahun 2015-2020). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRACT This study aims to analyze the effect of Taxpayer Identification Number (NPWP), taxpayer compliance, and tax audit on corporate income tax revenue at KPP Pratama Jakarta Mampang Prapatan for the period 2015 – 2020. The research method used in this research is assossiatif causal research method. Method of data collection using documentation obtained from KPP Pratama Jakarta Mampang Prapatan. The population in this study is all data on the number of corporate taxpayers, taxpayer identification number (NPWP), taxpayer compliance, tax audit and corporate income tax revenue sourced from 3.722 corporate taxpayers, while sampling technique uses purposive sampling method as many as 72 samples generated through monthly data from 2015-2020. The analytical method used in this research is descriptive analysis method with quantitative approach and multiple linear regression analysis method using IBM SPSS 25 program. Based on the results of the analysis conducted, it can be concluded that all independent variables simultaneously have a significant positive effect on corporate income tax revenue. While partially (t-test) taxpayer identification number (NPWP) have a significant positive effect on corporate income tax revenue, taxpayer compliance have a significant negative effect while tax audit have no significant effect on corporate income tax revenue. Keywords: Taxpayer Identification Number (NPWP), Taxpayer Compliance, Tax Audit, Corporate Income Tax Revenue. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan NPWP, kepatuhan wajib pajak, dan pemeriksaan pajak terhadap penerimaan pajak penghasilan badan pada KPP Pratama Jakarta Mampang Prapatan periode 2015 – 2020. Penelitian ini menggunakan jenis penelitian assosiatif kausal. Teknik pengumpulan data menggunakan teknik dokumentasi yang diperoleh dari KPP Pratama Jakarta Mampang Prapatan. Populasi penelitian merupakan seluruh data jumlah wajib pajak badan, kepemilikan NPWP, kepatuhan wajib pajak, pemeriksaan pajak dan penerimaan PPh badan yang bersumber dari 3.722 wajib pajak badan, sedangkan teknik pengambilan sampel menggunakan metode purposive sampling sebanyak 72 bulan (sampel). Metode analisis yang digunakan adalah metode analisis statistik deskriptif dan metode analisis regresi linear berganda dengan menggunakan program SPSS 25. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa seluruh variabel independent secara simultan berpengaruh positif signifikan terhadap penerimaan pajak penghasilan badan. Sedangkan secara parsial (Uji t) kepemilikan NPWP berpengaruh positif signifikan terhadap penerimaan pajak penghasilan badan, kepatuhan pajak berpengaruh negatif signifikan terhadap penerimaan pajak penghasilan badan, sedangkan pemeriksaan pajak tidak berpengaruh signifikan terhadap penerimaan pajak penghasilan badan. Kata Kunci : Kepemilikan NPWP, Kepatuhan Wajib Pajak, Pemeriksaan Pajak, Penerimaan Pajak Penghasilan Badan.

Item Type: Thesis (S1)
Call Number CD: FE/AK 22 028
NIM/NIDN Creators: 43218210042
Uncontrolled Keywords: Kata Kunci : Kepemilikan NPWP, Kepatuhan Wajib Pajak, Pemeriksaan Pajak, Penerimaan Pajak Penghasilan Badan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: siti maisyaroh
Date Deposited: 06 Oct 2022 07:34
Last Modified: 06 Oct 2022 07:34
URI: http://repository.mercubuana.ac.id/id/eprint/70049

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