PENGARUH KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN (Studi Kasus Pada KPP Pratama Pangkalpinang 2014-2018)

Abstract

       This undergraduate thesis was written and compiled by Susanto, Student ID 54015080, entitled in Bahasa Indonesia; “Pengaruh Kepatuhan Wajib Pajak dan Pemeriksaan Pajak terhadap Penerimaan PPh Pasal 25/29 Wajib Pajak Badan – Studi Kasus Pada KPP Pratama Pangkal Pinang)”. This study aims to determine the impact of Taxpayer Compliance and Tax Audit towards The Tax Revenue Based on Article 25/29 (PPh of Corporate Taxpayers).

        The method of collecting the primary data by using questionnaire which address to Corporate Taxpayers, conducting an interview with Tax Officer at Regional Primary Tax Office in Pangkal Pinang (KPP Pratama Pangkalpinang) and vise versa. Respondents in this study were the Corporate Taxpayers which listed and registered at the Pangkal Pinang Primary Tax Office. The number of corporate taxpayers who are the sample of this study were 100 Corporate Taxpayers.

        The statistic instrument in this research using a Multiple Regression Analysis in order to prove empiricaly the operational variables in which are defined in the research model. Based on the result, the study shows The Taxpayer Compliance and Tax Audit has a significant positive impact towards The Tax Revenue Based on Article 25/29 with coefficient of determinant by R² = 0,422. In other word, The Taxpayer Compliance and Tax Audit have an ability to explain nor predict The Tax Revenue Based on Article 25/29 by 42,2%.