JURNAL ILMIAH KOHESI
Vol 4 No 3 (2020): JURNAL ILMIAH KOHESI

MENINGKATKAN KEPATUHAN WAJIB PAJAK DENGAN PEMERIKSAAN PAJAK, PENGETAHUAN PERPAJAKAN DAN PELAYANAN PEGAWAI PAJAK SEBAGAI PREDIKTOR PADA KPP PRATAMA MEDAN KOTA

AHMAD SANI (UNIVERSITAS HARAPAN MEDAN)
SITI ANISYAH (UNIVERSITAS HARAPAN MEDAN)

Article Info

Publish Date
31 Jul 2020

Abstract

Tax is one of the biggest sources of state revenue to finance development activities. However, the low level of taxcompliance in meeting tax obligations in Indonesia especially KPP Pratama Medan Kota, the realization of tax revenue didnot reach the target set. The purpose of this study was to determine the effect of tax audits, tax knowledge and taxemployee services to improve taxpayer compliance. This research uses an associative approach with the number ofregistered taxpayers population and submits Annual Tax Return in KPP Pratama Medan Kota in 2016 as many as 61,758.The sampling technique uses a random sample with the Slovin formula and the number of samples is 100 respondents.Data sources using primary data and data collection techniques using surveys and literature. Data analysis techniques usedmultiple linear regression, which was previously tested for validity, reliability, classic assumption and hypothesis testing. Theresults showed that the tax audit did not significantly influence the compliance of individual taxpayers. Knowledge of taxationhas a significant effect on taxpayer compliance in KPP Pratama Medan Kota. Knowledge of taxation has a significant effecton taxpayer compliance in KPP Pratama Medan Kota. Tax audits, tax knowledge, and services of tax officers together havea significant effect on taxpayer compliance in KPP Pratama Medan Kota.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JURNAL ILMIAH KOHESI
Website

Abbrev

JIK

Publisher

LP2MTBM MAKARIOZ

Subject

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

Description

JURNAL ILMIAH KOHESI, isrefereed and peer reviewed journal, which is designed to publish research articles in Engineering & Technology, Mathematics, Management, Medical Sciences, Medicine, Social Science, Education, Agriculture, Geography, Advertising, Accounting & Finance, Botany, Business ...