PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENINGKATAN PENERIMAAN PAJAK YANG DIMODERASI OLEH PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MOJOKERTO

Abstract

ABSTRACT
The purpose of this study is to determine and analyze whether there is an
influence between the level of compliance of corporate taxpayers to increase tax
revenues on Tax Office (KPP) modified tax inspectors. The sample used is
processed data obtained from Tax Service Office (KPP) from 2015-2017 by using
judgement sampling. The results of this study indicate that corporate taxpayer
compliance has a positive and significant effect on the increase of tax revenue
without any moderation. Meanwhile, when the occurrence of moderation
compliance has a negative and insignificant effect on tax revenues and taxes have
a positive and significant impact on tax revenue.
Keywords: corporate taxpayer compliance, tax receipts, and tax audit.