PENGARUH KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA DENPASAR TIMUR

  • MARIA M. RATNA SARI
  • NI NYOMAN AFRIYANTI

Abstract

The purpose of this research is to examine the impact of taxpayer compliance and tax audit on company income tax revenue 25/29 at Taxation Office KPP Pratama Denpasar Timur for the period of 2004 to 2008. Population consists of active taxpayer during the period. Data are collected using several methods, including interview, documentation, and nonbehavioral observation. Regression model used has met the classical assumptions. Data are analyzed using multiple linear regressions. Based on analysis, it could be concluded that taxpayer compliance and tax audit simultaneously and partially affect company income tax revenue 25/29 significantly, and the dominant factor is tax audit.

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Author Biographies

MARIA M. RATNA SARI
Jurusan Akuntansi, Fakultas EkonomiUniversitas Udayana
NI NYOMAN AFRIYANTI
Jurusan Akuntansi, Fakultas EkonomiUniversitas Udayana
How to Cite
RATNA SARI, MARIA M.; AFRIYANTI, NI NYOMAN. PENGARUH KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA DENPASAR TIMUR. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 7, n. 1, jan. 2012. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2663>. Date accessed: 28 oct. 2021.
Section
Articles

Keywords

tax compliance, tax audit, company taxpayer