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STIE IBEK Pangkalpinang
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10.61533 ANALISIS PENGARUH SISTEM ADMINISTRASI PERPAJAKAN ONLINE, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MEMBAYAR PAJAK DI KPP PRATAMA KOTA PANGKALPINANG Fransiska, Lisia; Tri Setyo Mulyani, Hendarti; Medinal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 4 No 1 (2024): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v4i1.375

Abstract

This research uses a quantitative descriptive approach. The population in this study were all Corporate Taxpayers registered at KPP Pratama Pangkalpinang City, while the sample in this study was 84 Corporate Taxpayers registered at KPP Pratama Pangkalpinang City who met the research criteria. The research results show (1) the Online Tax Administration System has a partial effect on Corporate Taxpayer compliance with a significance value of 0.042 < 0.05 and a tcount value of 2.089 > than a ttable value of 1.675. (2) Tax audits have a partial effect on corporate taxpayer compliance with a significance value of 0.020 < 0.05 and a t value of 2.395 > than a t table value of 1.675. (3) Tax Sanctions have no partial effect on Corporate Taxpayer Compliance with a significance value of 0.067 > 0.05 and a tcount value of 1.869 > a ttable value of 1.675. (4) The online Tax Administration System, Tax Audits and Tax Sanctions simultaneously influence Corporate Taxpayer Compliance with a significance value of 0.001 < 0.05 and a fcount value of 31.586 > than a ftable value of 2.790
Co-Authors Alvianita Gunawan Putri Dini Yusvarani Faustina, Amanda Fery Panjaitan Fitriani Fitriani Fransiska, Lisia Gayatria Oktalina Hadiyanto - Budisetio Hendarti Tri Setyo Mulyani Jessica Maharani, Yunita Natalia Natalia Nurlia Nurlia Rizal R. Manullang Sadili, Sherly Marcella Saputra, Andre Tri Setyo Mulyani, Hendarti Wargianto - -