PENGARUH PENAMBAHAN WAJIB PAJAK BADAN, PENYAMPAIAN SPT MASA PPH BADAN, DAN PENGAWASAN KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN DI KPP PRATAMA JAKARTA MATRAMAN
Daftar Isi:
- Wulan Widi Astuti, 2011. Analysis The Addition Of Corporate Taxpayers, The Delivery Of The Notice Period Of Corporate Income Tax, And Taxpayer Compliance Oversight Body Against The Corporate Income Tax Receipts In KPP Pratama Jakarta Matraman. Guide: Tresno Ekajaya, SE, M.Ak and Indra Pahala, SE, M.Si. The role of the Corporate Income Tax revenue is needed to finance the country's development. The importance of the role of the Corporate Income Tax revenue in supporting the country's development makes KPP Pratama Jakarta Matraman feel the need to pay attention to performance monitoring taxpayer compliance. Therefore, this study aims to determine how the effect of adding the registered taxpayer, corporate income tax return period, and a tax on corporate income tax receipts. In is study, researchers used secondary data which is in the form of a formal document, in the form of additional monthly corporate taxpayers, report a notice period of corporate income tax and tax bills in the period Januari 2007 to Desember 2009 or for 36 months. Data collection techniques by studying the documents and reports that have been in the recap or issued by the KPP Pratama Jakarta Matraman. This study uses multiple linier regression analysis techniques and has passed the normality test data and the assumptions of classical. Based on the results of data processing is known that the addition of taxpayer significant effect on corporate income tax receipts. In addition, corporate income tax return period is also significant effect on corporate income tax receipts. Meanwhile, tax collection letter does not significantly influence income tax receipts. Sunbangan effect of adding large taxpayer, corporate income tax return period, and a tax on corporate income tax revenues amounted to 80.9% and the rest be affected by other factors not examined.