PEMERIKSAAN SEDERHANA LAPANGAN PPh PASAL 25 TERHADAP KEPATUHAN WAJIB PAJAK

ANDI, ANDI PEMERIKSAAN SEDERHANA LAPANGAN PPh PASAL 25 TERHADAP KEPATUHAN WAJIB PAJAK. KAJIAN AKUNTANSI. ISSN 1907-1442

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    Abstract

    This study aims to determine differences in corporate tax compliance before and after a simple examination of the field and the influence of Simple Field Inspection of Income Tax Article 25 on taxpayer compliance in meeting tax obligations. This research was conducted at the Tax Office Primary Serang Banten. The research object is the ratio of individual income tax return income tax payable under Section 25 Overpayment of tax payers and after examina- tion by tax inspectors from the year 2003-2007. The research used descriptive research meth- ods and verification. The results (1) the verification shows that there is difference in improving taxpayer compliance corporate income tax overpayment of Article 25 which after a simple inspection, (2) descriptive quantitative Results showed a significant difference between the simple inspection the field of taxpayer compliance. Also see the value of a significance level of 0.05, where t sig of 0.000 <0.05 then the partial correlation coefficients tested were signifi- cant. From the calculation of correlation coefficient (R) obtained yield was 0.734 or 73.4%, this indicates that the correlation between the simple inspection the field for income tax overpayment of article 25 of the taxpayer compliance agencies in meeting their tax obligations is strong and has a positive relationship. Keywords: Inspection, Income Tax, Taxpayer Compliance.

    Item Type: Article
    Subjects: 300 Ilmu Sosial
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Sri Lestari
    Date Deposited: 05 Mar 2012 13:02
    Last Modified: 05 Mar 2012 13:02
    URI: http://repository.upnyk.ac.id/id/eprint/2375

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