CD Skripsi
Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, Penagihan Pajak, Dan Kegiatan Sosialisasi Perpajakan Terhadap Peningkatan Penerimaan Pajak Penghasilan Badan (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Pekanbaru Tampan)
The objective of this research was to analyze the influence of taxpayer compliance, tax audit, tax collection, and tax socialization toward the increase of corporate income tax receivable. The population in this research is the company registered in the tax office of Pratama Tampan Pekanbaru from 2014 until 2016. Sample was determined by the jenuh sampling method. The data type that being used in this research were quantitative data by using monthly secondary data, while the method of analysis used is multiple regression analysis and use SPSS version 19.00 as the software for processing the data. The test results of this study indicate that the taxpayer compliance have influence on the increase of corporate income tax receivable wit t value is 3,691. Variable tax audit have influence on the increase of corporate income tax receivable wit t value is 2,073. Variable tax collection have influence on the increase of corporate income tax receivable with t value is 2,166. Meanwhile, tax socialization have no influence on the increase of corporate income tax receivable with t value is 1,339. Keyword : taxpayer compliance, tax audit, tax collection, tax socialization, income tax receivable
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