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

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

Asri Fika Agusti

Vinola Herawaty

Abstract

This research intends to know whether the corporate tax payer compliance level had a influence toward increase of tax revenues, investigate the influence between tax audit toward increase of tax revenues, and investigate how the influence between the corporate tax payer compliance level and increase of tax revenues with moderated by tax audit. This research using the primary data obtained from Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan, for the year of 2006 and 2007. This research used multiple regression.

This research proved that there’s a significant positive influence between the corporate tax payer compliance level and increase of tax revenues. There’s an unsignificant negative influence between the tax audit and increase of tax revenues. The influence between the corporate tax payer compliance level and increase of tax revenues is significantly weakened by tax audit.

Keywords : The corporate tax payer compliance level, Tax audit, Increase of tax revenues.

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