Text

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

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRAK Pengaruh Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Badan Pada Kantor Pelayanan Pajak Pratama Soreang Oleh Rikardo Leonardo Hutlbarat This study wa-s conducted to determine the ctt'ect of Tax Inspection Against The Resident Corporate I-axpayers of Con4rliance lu the Tax Ot'fice Primarl Sot'eaug. 'fhis reseiuch rvas carried out b,v using descriptive method in rvhich the data obtained based a real circunrstatlccs. processed- anal-Yzed, and tinalll' takcn a conclusion. 'fhe data rvere collected through the distribution of questiomailes tt-r nine (9) the respondents, inten'iews to the authorities at the tax trffrce, and tkough uritten data (documentation ). Ihe data is then processed h1' a satistical test (loefisicn Crctner, in the analysis ol correlation cocfticients and tests of signiticance. Based on the results of research in the I'ax Oflice Paratama Soreang. it is known that the degrec of compliance corporate ta(paycrs in last fire vcars have incrcased and decreased as lbllou's: in 2007 as man)'as 7 of the tarpal'er. tarpal'er's 2008 as nmn)-as 86. 2009 as many as 79 of the taxpa)'er. taxpa-Yer's 2010 as many as l4l . and 201 I were 112 taxpayers. Based on the results of statistical analy'sis, obtained value of statistical Cramers's V 0.792 u'hich is not significant at the alpha level of 0.05 and a probabilit-r t-rgures contained in the 0.093 column shows APPROX.SIG is greater than the alpha of 0.05 then I1o is accepted and Ha is rejectetl. These results indicate that there is a signiticant difference ben4'een Tax Audit compliance \\'ith corporate taxpayer At Soreang Pratama Tax Office.