The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers' Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah

Retnawati Siregar; Ilham Ramadhan Nasution; Muhammad Adil Arifin

doi:10.33258/birci.v2i4.589

The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers' Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah

Retnawati Siregar, Ilham Ramadhan Nasution, Muhammad Adil Arifin

Abstract

This study aims to measure how the effect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25 with taxation sanctions as a moderating variable. The population of this study amounted to 12,815 business entities sourced from secondary data, if by KPP Pratama Medan Petisah from 2014-2016, the sample of this study amounted to 129 business entities selected randomly, then the number of respondents in this study were 100 business entities which were then processed using multiple linear regression and Moderated Regrression Analysis (MRA). Independent and Dependent variables were measured using the Ratio Scale and Likert Scale. The results of this study indicate that the increase of corporate taxpayers’ number has a significant effect on the income tax receipts of article 25 and compliance with corporate taxpayers and tax audit does not significantly affect the income tax receipts of article 25, but the existence of tax sanctions as a moderating variable significantly affect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25. This was evidenced by the increase in Adjusted R Square from 8.9% to 96.6%. And it can be ascertained that tax sanctions moderate (increase) the effect of corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25.

Full Text:

PDF

References

Cermati. (2016). Pajak Penghasilan: Pengertian dan Cara Menghitungnya, https://www.cermati.com/artikel/pajak-penghasilan-pengertian-dan-cara-menghitungnya , accessed on 21 July 2018

Finansialku. (2017). PPh Pasal 25 (Pajak Penghasilan Pasal 25) Tarif, Cara Menghitung, dan Pelaporannya, https://www.finansialku.com/pph-pasal-25-pajak-penghasilan/. accessed on 21 July 2018

Ghozali, I. (2011). Analisis multivarative dengan program aplikasi ibm spss 19. Semarang: Badan penerbit unversitas dipenogoro

Ghozali, I. (2009). Analisis multivarative dengan program spss cetakan ke IV. Semarang: Badan penerbit unversitas dipenogoro

Gunadi. (2013). Panduan Komprehensif Pajak Penghasilan. Jakarta: Bee Media Indonesi

Hatya, D. (2014). pengertian pertumbuhan menurut para ahli. (Online).http://dilihatya.com/2046/pengertian-pertumbuhan-menurut para ahli Ortotax.2007.Tata Cara Penetapan Wajib Pajak Dengan Kritetia Tertentu (Online). http://www.ortax.org/ortax/?mod=aturan&page=show&id=13038

Kusumadilaga, R. (2010). Pengaruh social responsibility terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderating. Program sarjana reguler II. Diponegoro University's Faculty of Economics.

Nana. (2011). PPh Pasal 21, 22, 23, 24, 25, dan 26, http://nanapunyblog.blogspot.com/2011/04/pph-pasal-21-22-23-24-25-dan-26.html, accessed on 21 July 2018

Nicho. (2015). Pajak Penghasilan, Apa Itu?, http://nichonotes.blogspot.com/2015/03/Pajak-Penghasilan.html, accessed on 21 July 2018

Nurmantu, S. (2005). Pengantar Perpajakan. Jakarta: Granit.

Putra, R., D., et al. (2015). Pengaruh pertumbuhan jumlah wajib pajak badan dan kepatuhan wajib pajak badan pasal 25 (studi pada kantor pelayanan pajak pratama yogyakarta periode tahun 2010-2012). Jurnal Prodi S1 Akuntansi. Faculty of Economics and Business, Telkom University

Rahayu, S. (2016). Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Dan Pemeriksaan Pajak Terhadap Penerimaan Pph Badan Pasal 25 Pada Kantor Pelayanan Pajak Pratama Surabaya Rungkut. Economic and business faculty accounting study program. Narotama University Surabaya.

Rajab, M. (2017). Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderating (Studi Empiris Perusahaan Manufaktur Yang Terdapat Di Jakarta Islamic Index Tahun 2011-2015). Faculty of Islamic Economics and Business, North Sumatra State Islamic University.

Rangkuti, I., E., et al. (2017). Perpajakan Indonesia Teori Dan Kasus. Medan: Madenatera Publisher

Ryan. (2010). DJP? Apa Itu?, https://fordispajak.wordpress.com/2010/02/27/djp-apa-itu/ , accessed on 21 July 2018.

Saraswati, A., K. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Badan. Skripsi. Program Sarjana (S1) pada Program Sarjana Fakultas Ekonomi Universitas Diponegoro

Suandy, E. (2005). Hukum Pajak, Edisi 3. Jakarta: Salemba Empat.

Sugiyono. (2012). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Sugiyono. (2014). Metode penelitian kuantitatif, kualitatif, dan kombinasi. Bandung: Alfabeta.

Susanti, E., et al. (2014). Pengaruh wajib pajak badan, kepatuhan wajib pajak badan, dan pemeriksaan pajak terhadap penerimaan Pajak Penghasilan badan pasal 25/29 pada Kantor Pelayanan Pajak Pratama Tampan Pekanbaru. Faculty of economic Riau University. Pekanbaru Indonesia.

DOI: https://doi.org/10.33258/birci.v2i4.589