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Title: Peran Konseling, Pengawasan, dan Pemeriksaan oleh Petugas Pajak dalam Mendorong Kepatuhan Wajib Pajak dan Dampaknya terhadap Penerimaan Negara
Authors: Amilin
Issue Date: 1-May-2016
Publisher: Jurusan Akuntansi FE Universitas Tarumanagara
Series/Report no.: Volume 20, Nomor 2 Tahun 2016;
Abstract: The purposes of this study to analyze the influence of counselling, supervision, and the tax examination, on the tax compliance and it’s impact on country revenue.The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study. There are any 197 from 200 questionnaires are feasible to analyzed. The Structural Equation Modeling (SEM) used to test the hyphotesis. The result of this study showed that the variable of counselling and variable of the tax examination positively influence on the tax compliance, while the supervision variable have no effect.Other findings that variable of tax compliance can mediate the influence of counselling, supervision, tax examination variebles on country revenue. Keywords:counselling, supervision, examination, tax compliance, country revenue
ISSN: 1410-3591
Appears in Collections:Pre Print

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