PENGARUH JUMLAH WAJIB PAJAK BADAN DAN SURAT PEMBERITAHUAN TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN DENGAN PENAGIHAN PAJAK SEBAGAI VARIABEL MODERASI

LARASATI, KHANSA LUTHFIYAH (2019) PENGARUH JUMLAH WAJIB PAJAK BADAN DAN SURAT PEMBERITAHUAN TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN DENGAN PENAGIHAN PAJAK SEBAGAI VARIABEL MODERASI. S1 thesis, Fakultas Ekonomi.

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Abstract

Khansa Luthfiyah Larasati, 2019: Influence of Corporate Taxpayers and Notification of Acceptance to Corporate Income Taxes by Tax Collection as Moderating Variables Advisors: (1) Nuramalia Hasanah, SE., M.Ak; (2) Hafifah Nasution, SE., Ms.Ak The purpose of this study is to determine the effect of corporate taxpayers and notification letters on corporate income tax receipts with tax collection as a moderating variable. This research uses secondary data obtained from KPP Cakung Dua Pratama 2015-2018. The sampling technique used in this study was saturated sampling. The sample used was 46 data using the time series data type and the program used by Eviews10. The results of this study that corporate taxpayers and tax collection affect the receipt of corporate income tax, while the notification letter does not affect the receipt of corporate income tax. Tax billing as a moderating variable, can moderate the relationship of notification letters to corporate income tax receipts but tax collection cannot moderate the relationship of corporate taxpayers to corporate income tax receipts. Keywords: corporate taxpayer, notification letter, tax collection, corporate income tax receipt

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