CHINTYA ARUM, MOULIYANE (2016) PENGARUH KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KPP PRATAMA PALEMBANG SEBERANG ULU. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
This study aims to determine (1) The effect of Taxpayer Compliance on Tax Revenue Income Article 21 (2)The effect of Tax Inspection of the Revenue Income Tax Article 21 (3) The effect of Taxpayer Compliance and Tax Inspection simultaneously to Revenue Income Tax Article 21 on KPP Pratama Palembang Seberang Ulu. This study uses a quantitative approach to associative and the type of data used is secondary data. The data used is the data time series as much as 60 months during 2011-2015 from January to December, includes data taxpayer is registered shall SPT PPh 21, SPT Reporting Period Income Tax Article 21, SKPKB published, and article 21 of the Tax Receipts on KPP Pratama Palembang Seberang Ulu. Testing the hypothesis in this study using multiple linear regression with F test, t test and determinant coefficient. The analysis showed that tax compliance and tax audit partially and simultaneously significant effect on income tax revenue section 21 on KPP Pratama Palembang Seberang Ulu.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Taxpayer Compliance, Tax Audit, Significant, Income Tax Revenue 21 |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Journal |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 25 Jul 2017 01:53 |
| Last Modified: | 25 Jul 2017 01:53 |
| URI: | http://eprints.polsri.ac.id/id/eprint/3748 |
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