Image of Pengaruh Pemeriksaan, Modernisasi Sistem Administrasi Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Badan (Studi Pada Kpp Pratama Pekanbaru Senapelan)
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Pengaruh Pemeriksaan, Modernisasi Sistem Administrasi Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Badan (Studi Pada Kpp Pratama Pekanbaru Senapelan)

This study aims to examine: 1) The Effect of Tax Examination on the Compliance of Corporate Taxpayers, 2) The Effect of Modernization of the Tax Administration System on the Compliance of Corporate Taxpayers, 3) Tax Sanctions on the Compliance of Corporate Taxpayers, 4) Effect of Examination, Modernization of Tax Administration Systems and Tax Sanctions Against Corporate Taxpayer Compliance. The population in this study was 330 bodies in KPP Pratama Pekanbaru Senapelan. With the Slovin formula to obtain a sample of 77 samples using the purposive sampling method. This study uses primary data by distributing questionnaires. Data analysis method used in this research is multiple linear regression analysis. The analytical tool used in this study was Statistical Product And Service Solution (SPSS) version 24.0.The results of this study partially indicate that 1) Tax Examination Influences the Compliance of Corporate Taxpayers with a Significance Level of 0.006. 2) Modernization of the Tax Administration System Affects the Compliance of Corporate Taxpayers with a Significance Level of 0.016. 3) Tax Sanctions Affect the Compliance of Corporate Taxpayers with a Significance Level of 0.016. 4) Examination, Modernization of the Tax Administration System and Tax Sanctions Together Affect the Compliance of Corporate Taxpayers with F count> F table which is 29.788> 2.80. The coefficient of determination (R square) is 0.638, which shows that taxpayer compliance (Y) is influenced by Examination (X1), Modernization of the Tax Administration System (X2), and Taxation Sanction (X3) of 63.8%, while the remaining 36.2% influenced by other variables not included in this study.

Keywords: Taxpayer Compliance, Tax Examination, Tax Administration System Modernization, Tax Sanction.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0297)
02 03. 119 (0297)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 119 (0297)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0297)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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