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

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.

The influence of the quality of tax examiners, the integrity of tax examiners and the ratio of tax examiners on taxpayer compliance

“…The highest increase in the realization of growth in income tax revenue for individual taxpayers at KPP Pratama Surabaya Mulyorejo occurred in 2019 namely Rp. 141,623,340,668. From data on the realization of tax revenue in 2018 of IDR 339,587,755,543 and data for 2019 it increased to IDR 481,211,096,211. This research is a replication of Ahmad's research (2020) (Siregar et al, 2019)entitled The Influence of Tax Audits on Taxpayer Compliance and Its Implications for Tax Receipts. The research was conducted at the Pratama Tax Office, West Java Regional Office I.…”

Effects of Economic Deterrence Theory and Environmental Regulation on Tax Evasion: Evidence from Energy Sector

“…Additionally, Li et al (2019), examined the corporate tax audit determinants and its consequences in China, and found that after company audits, their effective tax rates significantly increased and reduced their income. Siregar et al (2019) found a non-significant difference between tax audits and tax compliance amongst corporates taxpayers. Using a sample of 6,181 companies from Uruguay, the authors found a great misunderstanding and overestimation of probability of audits amongst the firms (Bérgolo et al, 2018).…”

Examining the Joint Effects of Air Quality, Socioeconomic Factors on Indonesian Health

“…There are 5 (five) previous studies that discuss the health impacts of indoor air quality and socio-economic factors in Indonesia, this previous research serves as a reference for this research in knowing the development of indoor air quality including: The first study aims to explain the impact of indoor air pollution on pneumoniae cases. This study uses the method of reviewing the literature from several journals [17]. The data used are the results of previous studies that have been published in journals.…”