Open AccessANTECEDENT TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN TAX AMNESTY SEBAGAI PEMODERASI
Author(s) -
Ayu Komala Dewi,
Syahril Djadang,
Darmansyah Darmansyah
Publication year - 2017
Publication title -
jiafe (jurnal ilmiah akuntansi fakultas ekonomi)
Language(s) - English
Resource type - Journals
eISSN - 2502-4159
pISSN - 2502-3020
DOI - 10.34204/jiafe.v3i1.433
Subject(s) - accounting , enforcement , audit , business , moderation , population , tax evasion , public economics , economics , psychology , political science , medicine , law , social psychology , environmental health
This study aims to identify and analyze the impact of tax audit and enforcement of compliance on corporate tax payers, with the tax amnesty as a moderating factor. The study population was registered corporate tax payers in KPP Pratama Depok. This research is using random sampling method with a total of 100 respondents. Data analysis was performed using Moderate Regression Analyst (MRA), which contains elements of interaction (multiplication of two or more independent multiplication) by using SPSS 22 for windows. The study used a questionnaire statement that is processed with statistical test. The results showed that the tax audit, law enforcement if it is moderated by tax amnesty has positively significant impact on tax compliance entities. Keywords: Tax Audit, Enforcement, Tax Amnesty, Tax Payer Compliance