Bursa : Jurnal Ekonomi dan Bisnis
Vol. 2 No. 2 (2023): Mei - Agustus 2023

Pengaruh Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Badan dalam Membayar Pajak (Studi Kasus Pada KPP Medan Barat)

Siti Aisyah Siregar (Universitas Muhammadiyah Sumatera Utara)

Article Info

Publish Date
15 Jun 2023

Abstract

This study aims to determine the effect of financial conditions on corporate taxpayer compliance in paying taxes at KPP Pratama Medan Barat from 2018-2020. The type of research used in this research is associative research. The population in this study were all corporate taxpayers who were registered with KPP Pratama Medan Barat and 99 business entities were sampled. Data collection techniques using Simple Linear Regression testing. The research results obtained indicate that financial condition has a positive and significant effect on corporate taxpayer compliance.

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Journal Info
Bursa : Jurnal Ekonomi dan Bisnis
Website

Abbrev

jeb

Publisher

Lembaga Riset Ilmiah

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Bursa : Jurnal Ekonomi dan Bisnis is a publication media that contains the results of research in the field of Economics and Business which includes studies of Economics, Accounting, Management, Finance, and Business. Manuscripts published in the BURSA Jurnal Ekonomi dan Bisnis include the results ...