文章基本信息

标题：KESADARAN WAJIB PAJAK, KEGIATAN SOSIALISASI PERPAJAKAN, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA TIGARAKSA
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作者：Muhammad Rizky Fadhillah ; 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：2016
卷号：9
期号：1
页码：27-52
DOI：10.35448/jrat.v9i1.4281
出版社：Faculty of Economics and Business
摘要：This study uses a quantitative approach explanatory and descriptive statistics.Regeresi linear analysis for hypothesis testing, the first testing the validity of a regression equation based Classical Assumption Test.The amount of data in this study were 36 obtained from the study period, which was in 2012-2014, where the variables as much as 0.1131 X1, X2 as much as 0.2432, at 0.1670 X3, the variable X4 at 0.1400.Asymp value.Sig (2 - tailed) was 0.255> 0.05.Constant value (α) is 19.952, Personal Income Tax receipts will increase by 19.897.Variable regression coefficients Taxpayer Awareness (β1) is positive, ie the regression coefficient variable 9,768.Nilai Socialization of Taxation (β2) is positive, ie 0,013.Value Tax Inspection variable regression coefficient (β3) is positive, ie 0.823.Value Tax Billing variable regression coefficient (β4) is positive, ie 1,214.The value of adjusted R2 of 0.498.This means that 49.8%.Tcount at 5.887, the value is greater than 2.028 ttabel first hypothesis can be accepted.Tcount of 0438, the value is smaller than ttable of 2.028 and a significance value greater than 0.05 is equal to 0.664.The second hypothesis is rejected.Tcount amounted to 4,478, the value is greater than ttabel 2.028.The third hypothesis is acceptable.Tcount at 2.087, the value is greater than ttabel 2.028.The fourth hypothesis can be accepted.The research objective was to determine the awareness of the taxpayer, the socialization of taxation, tax audits and collection of tax on corporate income tax revenue.
其他摘要：Abstract This study uses a quantitative approach explanatory and descriptive statistics. Regeresi linear analysis for hypothesis testing, the first testing the validity of a regression equation based Classical Assumption Test. The amount of data in this study were 36 obtained from the study period, which was in 2012-2014, where the variables as much as 0.1131 X1, X2 as much as 0.2432, at 0.1670 X3, the variable X4 at 0.1400. Asymp value. Sig (2 - tailed) was 0.255> 0.05. Constant value (α) is 19.952, Personal Income Tax receipts will increase by 19.897. Variable regression coefficients Taxpayer Awareness (β1) is positive, ie the regression coefficient variable 9,768.Nilai Socialization of Taxation (β2) is positive, ie 0,013. Value Tax Inspection variable regression coefficient (β3) is positive, ie 0.823. Value Tax Billing variable regression coefficient (β4) is positive, ie 1,214. The value of adjusted R2 of 0.498. This means that 49.8%. Tcount at 5.887, the value is greater than 2.028 ttabel first hypothesis can be accepted. Tcount of 0438, the value is smaller than ttable of 2.028 and a significance value greater than 0.05 is equal to 0.664. The second hypothesis is rejected. Tcount amounted to 4,478, the value is greater than ttabel 2.028. The third hypothesis is acceptable. Tcount at 2.087, the value is greater than ttabel 2.028. The fourth hypothesis can be accepted. The research objective was to determine the awareness of the taxpayer, the socialization of taxation, tax audits and collection of tax on corporate income tax revenue.
关键词：Pengetahuan Wajib Pajak; Sosialisasi Perpajakan; Pemeriksaan Pajak; Pengumpulan Pajak; Penerimaan Pajak Penghasilan Badan Full Text: PDF References Arum; Harjanti Puspa dan Zulaikha. 2012. Pengaruh Kesadaran Wajib Pajak; Pelayanan fiskus dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas. Diponegoro Journal Of Accounting. Vol 1; Nomor 1.