PENGARUH PELAKSANAAN PEMERIKSAAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BALIKPAPAN

Kusuma, Bayu Dharma Putra (2008) PENGARUH PELAKSANAAN PEMERIKSAAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BALIKPAPAN. Other thesis, University of Muhammadiyah Malang.

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PENGARUH_PELAKSANAAN_PEMERIKSAAN_PAJAKTERHADAP_TINGKAT_KEPATUHAN_WAJIB_PAJAK_PADAKANTOR_PELAYANAN_PAJAK_PRATAMA_BALIKPAPAN.pdf

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Abstract

The research was empiric study with causality attitude at Tax Service Office Pratama of Balikpapan titled “Influence of Tax Investigation to the Tax Obligator pursuances at Tax Service Office Pratama of Balikpapan”. The research aimed to find out the influence of routine investigation which was done by Directorate General of Tax through Tax Service Office Pratama of Balikpapan to the tax obligator pursuance for 2002 to 2007. In this research, the writer took two hypothesis. They were: investigation performance didn’t have significant influence to the tax obligator pursuance and investigation has significant influence to the tax obligator pursuance. Analytical tool used to find out the influence of investigation to the tax obligator pursuance used simple multiple regression analysis by using program SPSS 10.00 for Windows. The equation by using simple multiple regression analysis showed correlation 0.742 with 55% contribution, while rest of them 45% caused by another un-researched variables in this research. While t test result found t count 5.185 and t table value 1.7171. From the research there could be found that routine investigation has significant influence to the tax obligator pursuance since t count > t table. So the first hypothesis rejected and second hypothesis accepted and the research was proven. According to above explanation, there hoped that Tax Service Office Pratama of Balikpapan give illumination to the tax obligator to increase the knowledge of people about tax. It has huge influence to the consideration and pursuance for tax obligator to do his obligation in paying tax so that to reach the intended tax acceptance, there don’t have to be an investigation.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 14 May 2012 04:31
Last Modified: 14 May 2012 04:31
URI: http://eprints.umm.ac.id/id/eprint/5170

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