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Dampak Kepatuhan, Pemeriksaan, dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Badan Adini, Shalihah Dwi; Machdar, Nera Marinda
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14533180

Abstract

Taxes are the main source of income, they play a very crucial role in the life of the nation and state in the process of state infrastructure. Thus, the target of tax revenue should be achieved. Thus, it is important to conduct research to find components that can involve tax revenue. The purpose of this analysis is to see how the three components of taxpayer compliance, tax audits, and tax collection affect corporate income tax revenue. This study found that taxpayer compliance, tax audits, and tax collection have a meaningful and beneficial effect on corporate income tax revenue.