PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK YANG DIMODERASI OLEH PEMERIKSAAN PAJAK PADA KPP PRATAMA BANGKA

UTARI, AYU PUTRI and Meirawati, Eka and Patmawati, Patmawati (2022) PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK YANG DIMODERASI OLEH PEMERIKSAAN PAJAK PADA KPP PRATAMA BANGKA. Undergraduate thesis, Sriwijaya University.

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Abstract

This Research examines the effect of taxpayer compliance level on tax revenues moderated by tax audits to test this effect using SPSS Version 25.0. The data in this study used a quantitative descriptive method. The population in the survey was active corporate taxpayers at KPP Pratama Bangka. The sample in this study used 93 active corporate taxpayers at KPP Pratama Bangka for the 2019 period. The sampling method used purposive sampling with the quota sampling technique. The results of this study indicate that the level of taxpayer compliance has a significant positive effect on tax revenue. The tax audit has a significant positive impact on moderating the relationship between taxpayer compliance and tax revenue. Keywords: Taxpayer Compliance Level, Tax Revenue, Tax Audit

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tingkat Kepatuhan Wajib Pajak Badan Penerimaan Pajak Pemeriksaan Pajak
Subjects: H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Ayu Putri Utari
Date Deposited: 21 Jan 2022 08:22
Last Modified: 21 Jan 2022 08:22
URI: http://repository.unsri.ac.id/id/eprint/62178

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