PENGARUH EKSTENSIFIKASI PAJAK DAN KEPATUHAN MELAPOR SPT TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN PADA KANTOR PELAYANAN PAJAK DI WILAYAH JAKARTA TIMUR

GENI, LENGGO (2019) PENGARUH EKSTENSIFIKASI PAJAK DAN KEPATUHAN MELAPOR SPT TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN PADA KANTOR PELAYANAN PAJAK DI WILAYAH JAKARTA TIMUR. S1 thesis, Fakultas Ekonomi.

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Abstract

LENGGO GENI. The Effect of Tax Extensification and Reporting Tax Return Compliance to Corporate Income Tax Receipt at Tax Office in East Jakarta Region. Economic Education, Faculty of Economics. State University of Jakarta, 2019. This study aims to determine whether the effect of tax extensification and compliance reporting SPT to income tax receipts at tax office in East Jakarta in 2009-2018. This study uses secondary data obtained from KPP Pratama Pulogadung, KPP Pratama Duren Sawit and KPP Pratama Matraman. The sample used by researchers as many as 30 data using a type of cross section data consisting of 3 Tax Service Offices and time series data from 2009-2018. The data analysis technique used is multiple regression analysis with fixed effect models. Data processing is performed using the Eviews 9.0 program. Based on the results of the F test, tax extensification and compliance reporting the tax return simultaneously affect the income tax income. Based on the t test partially, tax extensification has no effect on corporate income tax receipts. In addition, partial compliance with SPT reporting has an effect on corporate income tax receipts. Keyword: Tax Extensification, Reporting Tax Return Compliance, Corporate Income Tax Receipt.

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