PENGARUH PEMERIKSAAN PAJAK KHUSUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA BANDUNG CICADAS

Agusiady, Ricky and Suparman, Endang Rudi (2018) PENGARUH PEMERIKSAAN PAJAK KHUSUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA BANDUNG CICADAS. Jurnal TechnoSocio Ekonomika Universitas Sangga Buana YPKP, 11 (2). pp. 21-34. ISSN 1979-4835

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Abstract

The purpose of this research was to determine the effect of the implementation of a special tax audit on the level of taxpayer compliance with the agency at the Pratama Bandung Cicadas Tax Office. The method used in this study is descriptive analysis method to process qualitative data and verificative methods for quantitative analysis. The results show that implementation of corporate tax audit affects the corporate taxpayer compliance at KPP Pratama Bandung Cicadas. It can be seen from the hypothesis testing results, the results obtained χ2 count 12,671> χ2 tables 12,592, then Ho is rejected and Ha is accepted.

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