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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen
Yuanita Retno Wulandari
Universitas Komputer Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pemeriksaan Pajak dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan 25/29 Badan (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Majalaya) Jayanthi Octavia; Yuanita Retno Wulandari
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study is based on the phenomenon that occurs in the tax examination was still high namely the Letter of Tax Underpayment was caused by low awareness of taxpayers in paying tax so that in tax revenue there was still acceptance doesn't reach the target and that occured in the tax collection was letter issue contained warning caused by the low compliance of taxpayers so that in tax revenue there is still acceptance that does not reach the target.The purpose of this study was to determine the influence of tax audit and tax collection on the corporate income tax revenue 25/29. In this study used descriptive and verification method with quantitive approach. Data was analyzed statistically by using multiple linear regression analysis,correlation analysis, determinant coefficient analysis and hypotesis test(t test).The result of this study indicated a strong influence of tax audit on corporate income tax revenues 25/29 and tax collection on corporate income tax revenue 25/29.
Co-Authors Jayanthi Octavia