MAULIDIA, RAHMA (2023) PENGARUH KEPATUHAN WAJIB PAJAK, PENAGIHAN PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada KPP Pratama Pondok Aren Tahun 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of taxpayer compliance, tax collection, and tax audit on corporate income tax receipts at KPP Pratama Pondok Aren. This type of research is quantitative research. The population in this study are active corporate taxpayers registered at KPP Pratama Pondok Aren with a time span of 2018-2021. The data analysis method in this study uses the Multiple Linear Regression Analysis model. The results of this study indicate that taxpayer compliance has an effect on corporate income tax receipts, while tax collection and tax audits have no effect on corporate income tax receipts at KPP Pratama Pondok Aren. Keywords: Taxpayer Compliance, Tax Collection, Tax Audit, Corporate Income Tax Penelitian ini bertujuan untuk menguji Pengaruh Kepatuhan Wajib Pajak, Penagihan Pajak, dan Pemeriksaan Pajak terhadap Penerimaan Pajak Penghasilan Badan pada KPP Pratama Pondok Aren. Jenis penelitian ini adalah penelitian kuantitatif. Populasi pada penelitian ini adalah Wajib Pajak Badan aktif yang terdaftar di KPP Pratama Pondok Aren dengan rentang waktu tahun 2018-2021. Metode analisis data pada penelitian ini menggunakan model Analisis Regresi Linear Berganda. Hasil penelitian ini menunjukan bahwa Kepatuhan Wajib Pajak berpengaruh terhadap Penerimaan Pajak Penghasilan Badan, sedangkan Penagihan Pajak dan Pemeriksaan Pajak tidak berpengaruh terhadap Penerimaan Pajak Penghasilan Badan di KPP Pratama Pondok Aren. Kata kunci: Kepatuhan Wajib Pajak, Penagihan Pajak, Pemeriksaan Pajak, Penerimaan Pajak Penghasilan Badan
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 183 |
| Call Number: | SE/32/23/162 |
| NIM/NIDN Creators: | 43219010132 |
| Uncontrolled Keywords: | Kepatuhan Wajib Pajak, Penagihan Pajak, Pemeriksaan Pajak, Penerimaan Pajak Penghasilan Badan |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 07 Nov 2023 06:17 |
| Last Modified: | 07 Nov 2023 06:17 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83510 |
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