Pengaruh Pemeriksaan dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak Penghasilan Badan di Surakarta

Abstrak

The purpose of this research is to determine the effect of tax audit and tax compliance towards corporate income tax revenue in KPP Pratama Surakarta. This research is categorized into quantitative approach using time series data. Purposive sampling was used in this research. The data were taken by year 2010-2012. Data analysis was done by testing regression model with the classic assumption and continued by hypothesis testing. The test was using significance level 5%. Partially, this research proved that tax compliance of corporate tax payers has significantly and positively influence towards corporate income tax revenue, meanwhile tax audit was not significantly affects the corporate income tax revenue variabel. Simultantly both of independent variabels, tax audit and compliance tax payers, have significantly influence towards corporate income tax revenue in KPP Pratama Surakarta.

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