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PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA SOREANG BANDUNG

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ABSTRACT THE EFFECT OF TAX AUDIT ON CORPORATE TAXPAYER COMPLIANCE AT KANTOR PELAYANAN PAJAK PRATAMA SOREANG BANDUNG Written by: Sartika Margaretha Mandagi NIM: 1332159 This study aimed to determine the effect of Tax Audit On Corporate Taxpayer Compliance at Kantor Pelayanan Pajak Pratama Soreang Bandung. The method used in this research was descriptive method, which the data obtained through the actual situation, analyzed, and then concluded. The analysis used the correlation coefficient analysis, hypothesis testing, coefficient of determination analysis and multiple linear regression. The population used in this research were taxpayer examined abiding 2010-2014 with samples taxpayer who submit SPT Annual on time after examination on KPP Pratama Soreang Bandung in the following year. From the research of statistics results, each variable had effective result. Statistically tax examination of corporate taxpayer compliance on KPP Pratama Soreang with r = 0,914, tcount (3,892) and ttable (3,182) and the coefficient of determination 8354%. These result indicated that the hypothesis Ha and Ho accepted and rejected. With this can be concluded that the tax examination of corporate taxpayer compliance on KPP Pratama Soreang has a significant influence. Key words: Tax Audit, Corporate Taxpayer Compliance