ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN PAJAK PENGHASILAN BADAN DI KPP PRATAMA PALEMBANG ILIR BARAT

MIRANTI, SONIA AYU and Fuadah, Luk Luk and Hakiki, Arista (2019) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN PAJAK PENGHASILAN BADAN DI KPP PRATAMA PALEMBANG ILIR BARAT. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was conducted to analyze the factors that influence the acceptance of Corporate Income Tax at KPP Pratama Palembang Ilir Barat. The factors that influence are tax collection, extensification of corporate taxpayers and the level of corporate taxpayer compliance. This research uses quantitative data in the form of secondary data obtained KPP Pratama Palembang Ilir Barat, from January 2014 to December 2018. The population in this study is all monthly tax receipt data for Corporate Taxpayers, while the sample is monthly data reports acceptance of Corporate Income Tax article 25/29. The analysis technique used is multiple linear regression. This research shows that partially, tax collection, extensification of taxpayers, and level of taxpayer compliance do not have a significant effect on the income tax revenue of the agency at KPP Pratama Palembang Ilir Barat. The weakness of this research is that this research only uses three independent variables. And the object of the research also uses only one type of tax office, Primary Tax Office.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Penghasilan Badan, Penagihan Pajak, Ekstensifikasi Wajib Pajak, Tingkat Kepatuhan Wajib Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 1532 not found.
Date Deposited:	29 Aug 2019 04:14
Last Modified:	29 Aug 2019 04:14
URI:	http://repository.unsri.ac.id/id/eprint/5062

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