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.

[img] Text
Cover.pdf

Download (2MB)
[img] Text
Table_Of_Content.pdf

Download (1MB)
[img] Text
Chapter1.pdf

Download (1MB)
[img] Text
Chapter2.pdf
Restricted to Repository staff only

Download (1MB)
[img] Text
Chapter3.pdf

Download (1MB)
[img] Text
Chapter4.pdf
Restricted to Repository staff only

Download (1MB)
[img] Text
Chapter5.pdf

Download (1MB)
[img] Text
Bibliography.pdf

Download (1MB)

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

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Nuramalia Hasanah, SE.,M.Ak Pembimbing II: Hafifah Nasution,SE.,MS.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 27 Aug 2019 03:58
Last Modified: 27 Aug 2019 03:58
URI: http://repository.fe.unj.ac.id/id/eprint/7841

Actions (login required)

View Item View Item