文章基本信息

标题：PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK, DAN PENCAIRAN TUNGGAKAN PAJAK TERHADAP PENERIMAAN PAJAK BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG TAHUN 2012-2016
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作者：Raula Monica ; Andi Andi
期刊名称：Jurnal Riset Akuntansi Terpadu
印刷版ISSN：1979-682X
电子版ISSN：2528-7443
出版年度：2019
卷号：12
期号：1
页码：64-83
DOI：10.35448/jrat.v12i1.5343
出版社：Faculty of Economics and Business
摘要：The tax revenues at Pratama Serang Tax Office in the latest five years have a decent percentage of accomplishment while the income of the tax itself is keep increasing, this thing is caused by several problem. For instance, taxpayer compliance, tax audit, and the disbursement of tax arrears. The objective of this research is to discover the effect of taxpayer compliance, tax audit, and the disbursement of tax arrears toward the tax revenues. This research applied descriptive statistic method by using quantitative approach. To discover the taxpayer compliance, tax audit, and the disbursement of tax arrears toward tax revenue agency, there will be a data testing by using multiple linear regression, classical assumption test, and the t test in hypothesis test. The result of the research present that the taxpayer compliance, tax audit, and the disbursement of tax arrears’ variable are affecting the tax revenue at Pratama Serang Tax Office in 2012 to 2016.
其他摘要：The tax revenues at Pratama Serang Tax Office in the latest five years have a decent percentage of accomplishment while the income of the tax itself is keep increasing, this thing is caused by several problem. For instance, taxpayer compliance, tax audit, and the disbursement of tax arrears. The objective of this research is to discover the effect of taxpayer compliance, tax audit, and the disbursement of tax arrears toward the tax revenues. This research applied descriptive statistic method by using quantitative approach. To discover the taxpayer compliance, tax audit, and the disbursement of tax arrears toward tax revenue agency, there will be a data testing by using multiple linear regression, classical assumption test, and the t test in hypothesis test. The result of the research present that the taxpayer compliance, tax audit, and the disbursement of tax arrears’ variable are affecting the tax revenue at Pratama Serang Tax Office in 2012 to 2016.
关键词：Taxpayer Compliance; Tax Audit; and The Disbursement of Tax Arrears; Tax Revenue
其他关键词：Taxpayer Compliance;Tax Audit;The Disbursement of Tax Arrears;Tax Revenue