Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal e_Jurnal Ilmiah Riset Akuntansi
Dahnia Wahyu Novitasari
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENINGKATAN PENERIMAAN PAJAK YANG DIMODERASI OLEH PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MOJOKERTO Dahnia Wahyu Novitasari; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.616 KB)

Abstract

ABSTRACTThe purpose of this study is to determine and analyze whether there is aninfluence between the level of compliance of corporate taxpayers to increase taxrevenues on Tax Office (KPP) modified tax inspectors. The sample used isprocessed data obtained from Tax Service Office (KPP) from 2015-2017 by usingjudgement sampling. The results of this study indicate that corporate taxpayercompliance has a positive and significant effect on the increase of tax revenuewithout any moderation. Meanwhile, when the occurrence of moderationcompliance has a negative and insignificant effect on tax revenues and taxes havea positive and significant impact on tax revenue.Keywords: corporate taxpayer compliance, tax receipts, and tax audit.
Co-Authors Junaidi Junaidi