PENGARUH PENERAPAN SISTEM SELF ASSESSMENT, KEPATUHAN WAJIB PAJAK BADAN DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN

CATRIN, PUNGKI MARTHEA (2015) PENGARUH PENERAPAN SISTEM SELF ASSESSMENT, KEPATUHAN WAJIB PAJAK BADAN DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Pungki Marthea Catrin, 2015. The Effect of Self Assessment System Implementation, Tax Compliance and Tax Audit on Corporate Income Tax Receipts. Supervisor: (1) Tresno Ekajaya SE, M.Ak (2) Nuramalia Hasanah SE, M.Ak. Universitas Negeri Jakarta. This research aims to examine the effect of self assessment system implementation, taxpayer compliance and tax audit on corporate income tax receipts. This study uses secondary data taken from Kantor Pelayanan Pajak Pratama Jakarta Sunter in the period 2011 until 2013. This research uses multiple regression method to test the hypothesis at 5% significance. The variables in this research are the number of taxpayer, the number of tax collection letter, tax compliance and tax audit. From the result in this research, it can be concluded that the number of taxprayer and the number of tax collection letter have significant influence to corporate income tax receipts., while tax compliance and tax audit has no significant influence to corporate income tax receipts. While the results of the F test showed that simultaneous variable the number of taxpayer, the number of tax collection letter, tax compliance and tax audit affect corporate income tax receipts variables. Key Word: Self Assessment, the number of taxpayer, the number of tax collection letter, taxpayer compliance, tax audit, corporate income tax receipts.

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