Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Peningkatan Penerimaan Pajak Yang Dimoderasi Oleh Pemeriksaan Pajak Pada KPP Pratama Padang
Abstract: The purpouse of this
study is to determine the effect of tax compliance of corporate taxpayer into
tax revenue that was moderated by tax audit. This type of research are
classified as causative study. The population of this research is corporate
taxpayers which registered in KPP Pratama Padang for the year 2009-2011. Sample
was determined by Simple Random Sampling method, with 98 corporate taxpayers. The technic of collected data by
documentation survey. Moderated Regression Analysis (MRA) was used for analysis
the data.
This research proved that there’s signifikan positif influence between
the corporate tax payer compliance level and increasing of tax revenues. This
study failed to proved signifikan influence of tax audit into relationship of
tax complince and increase tax revenues.
Penulis: Rahma Yeni
Kode Jurnal: jpakuntansidd130711
