Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK)
Vol 3, No 2 (2011)

PENGARUH KEPATUHAN WAJIB PAJAK DAN PELAKSANAAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA


-, Muniroh



Article Info

Publish Date
01 Oct 2015

Abstract

To realize the self assessment system required taxpayer compliance itself. In fact in Indonesia shows the level of taxpayer compliance is low, it is seen in non optimal ratio of tax revenue or Indonesian tax is still low in the Asean Region. The low level of compliance encourages the Bureau of Internal Revenue to make earnest efforts and continuous. Therefore need to be analyzed to determine the effect of Tax Compliance Tax Investigation And Implementation Of Tax Revenue, in order to know whether the tax revenue due to the many compliant taxpayers or the taxpayers were paying taxes because of the tax audit. After analysis using the method of partial regression analysis on corporate taxpayers by tax officials who have already done the task of checking it is known that adherence factor of greater significance to the level of tax revenue when compared with the implementation of the tax audit. This suggests that the level of taxpayer compliance has been successful in increasing tax revenue.Keyword: Compliance, Inspection, Revenue, Taxes


Copyrights © 2015






Download : Full PDF (745.333 KB)
Original Source : http://journal.stieken.ac.id/index.php/kompilek/article/view/32
Google Scholar : Check in googleschoolar