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Jurnal Department of Accounting Universitas Muhamadiyah Malang

PENGARUH PEMERIKSAAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN. STUDI KASUS PADA ?KANTOR PELAYANAN PAJAK? (KPP) PRATAMA MALANG SELATAN

Ryan Bagus Rachmad

Abstract


This Research represent empirical study which have the character of causality at Office Service Of Iease of Pratama Malang of South with title " Influence Of Inspection Of Iease To Storey;Level Compliance Of Taxpayer In Fulfilling Obligation of Taxation
Target of this research is to know influence of inspection of conducted by Iease is Director General Iease through Office Service Of Iease of Pratama Malang South to compliance of Taxpayer year 2004 - 2008 (January - June)
In this research of writer take two hypothesis, that is: Inspection of Iease do not have an effect on signifikan to storey level compliance of Taxpayer and. Inspection of Iease have an effect on signifikan to storey level compliance of Taxpayer.
Analyzer used to know influence of inspection of Iease to compliance of Taxpayer use simple linear regression analysis by using program of SPSS 13 windows for.
Result of calculation by means of analyse simple linear regression show correlation equal to 0,478 with correlation 22,8%. While the rest explained by other variables which not check in this research. Result of test of t obtained by value of Titung equal to 2,174 and value of Ttabel equal to 1,374 with storey;level of signifikansi equal to 0,045.
Result of calculation by means of analyse simple linear regression show correlation equal to 0,478 with correlation 22,8%. While the rest explained by other variables which do not check in this research. Result of test of t obtained by value of TTest equal to 2,174 and value of Ttable equal to 1,374 with storey level of signifikansi equal to 0,045.
From result of this research can be concluded that inspection of Iease have an effect on signifikan to compliance of Taxpayer. There by refused first hypothesis and second hypothesis accepted in this research
Pursuant to breakdown of above can be suggested to Office Service Of Iease of Pratama Malang of South can give counselling to taxpayer to be society knowledge and knowledge about Iease can increase, this is matter very having an effect on to awareness and compliance of Taxpayer so that do not have to pass to act inspection before hand to be obedient Taxpayer but of awareness of Taxpayer it self.

 

Keyword : Pemeriksaan, Kepatuhan Wajib Pajak

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/297/jiptummpp-gdl-s1-2009-ryanbagusr-14850-PENDAHUL-N.pdf