PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK YANG DIMODERASI OLEH PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA DI KOTA PALEMBANG

MISYANA, DEWI and Ermadiani, Ermadiani and Ferina, Ika Sasti (2015) PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK YANG DIMODERASI OLEH PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the influence of taxpayers compliance level to the improvement of tax revenue moderated by tax audit. The indicators used are tax return (SPT), tax assessment (SKP), and income tax revenue. This research uses secondary data obtained from !fir Barat Primary Tax Office and Seberang Ulu Primary Tax Office in Palembang City period 2010-2014. Data analysis method used in this study are descriptive statistic and spearman rank correlation test. The result of this research indicates that there is a significantly positive influence of taxpayers compliance level to the improvement of tax revenue. It is because Rho value 0,988 is greater than Rho label 0, 738, sign(fi.cant value 0,000 less than 0,05, and its correlation coefficient 0,988 (positive). The relationship between taxpayers compliance level and the improvement of tax revenue will be strengthened by tax audit as a moderating variable. It is because Rho value 0,927 is greater than Rho tabel 0, 738, sign~ficant value 0,000 less than 0,05, and its correlation coefficient 0,927 (positive).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Taxpayers compliance level, tax audit, the improvement of tax revenue.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 2701 not found.
Date Deposited:	05 Nov 2019 05:20
Last Modified:	05 Nov 2019 05:20
URI:	http://repository.unsri.ac.id/id/eprint/14807

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