PENGARUH FAKTOR KEPATUHAN FORMAL WP BADAN DAN PELAKSANAAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA PADANG

Silitonga, Christine Stephani and Purwaningsih, Anna (2012) PENGARUH FAKTOR KEPATUHAN FORMAL WP BADAN DAN PELAKSANAAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA PADANG. Jurnal Ekonomi Akuntansi. p1-16.

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Abstract

Abstract 7his study aimed to examine the ejfect offormal compliance and implementation of the examination bodies WP taxes on tax revenue in STO Padang in 2007-2009. Hypothesis testing is performed with multiple regression. Bifore testing the hypothesis first tested for normality and classical assumption. Classical assumption of normality test and the data of all are met..7he results showed that the formal kapatuhan variables and the conduct ofthe taxpayer's tax positive ejfect on the level oftax revenue in Padang STO. 7his means an increase in formal compliance and tax audits WP bodies will increase tax revenues in Padang STO.

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