PENGARUH KEPATUHAN WAJIB PAJAK, PENGETAHUAN SISTEM e-FILLING, PENGETAHUAN TENTANG TAX AUDIT, PENGETAHUAN TENTANG TAX AVOIDANCE DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK BADAN (Study Empiris Pada Wajib Pajak Badan di KPP Pratama Kosambi Tangerang)

Maih, Maih (2025) PENGARUH KEPATUHAN WAJIB PAJAK, PENGETAHUAN SISTEM e-FILLING, PENGETAHUAN TENTANG TAX AUDIT, PENGETAHUAN TENTANG TAX AVOIDANCE DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK BADAN (Study Empiris Pada Wajib Pajak Badan di KPP Pratama Kosambi Tangerang). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

	Text MAIH_5552180097_Fulltext.pdf Restricted to Registered users only Download (17MB)
	Text MAIH_5552180097_01.pdf Restricted to Registered users only Download (13MB)
	Text MAIH_5552180097_02.pdf Restricted to Registered users only Download (729kB)
	Text MAIH_5552180097_03.pdf Restricted to Registered users only Download (651kB)
	Text MAIH_5552180097_04.pdf Restricted to Registered users only Download (780kB)
	Text MAIH_5552180097_05.pdf Restricted to Registered users only Download (291kB)
	Text MAIH_5552180097_Ref.pdf Restricted to Registered users only Download (430kB)
	Text MAIH_5552180097_Lamp.pdf Restricted to Registered users only Download (2MB)

Abstract

This study aims to examine the effect of taxpayer compliance, knowledge of efiling, knowledge of tax audits, knowledge of tax avoidance, and tax collection on tax revenue. This research is type quantitive in research, with data collected directly through questionnaires distributed to corporate taxpayers registered at KPP Pratama Kosambi. The data analysis technique used is multiple linear regression and MRA, processed using IBM SPSS Version 25 software. The results of this study indicate that: (1) taxpayer compliance has a positive effect on tax revenue, (2) knowledge of e-filing has a positive effect on tax revenue, (3) knowledge of tax audits has a positive effect on tax revenue, (4) knowledge of tax avoidance has a positive effect on tax revenue, and (5) tax collection has a positive effect on tax revenue

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Ayu Noorida Soerono,, SE., Ak., M.Si., CA	197210222003122001
Thesis advisor	Mukhtar,, S.E., M.Si	197506202005011003

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh kepatuhan wajib pajak, pengetauan tentang e-filling, pengetahuan tentang tax audit, pengetahuan tentang tax avoidance dan penagihan pajak terhadap penerimaan pajak. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan langsung melalui kuesioner pada wajib pajak badan yang terdaftar di KPP Pratama Kosambi, dengan teknik analisis data menggunakan regresi linier berganda dan MRA ysng diolah menggunakan software IBM SPSS Versi 25. Hasil penelitian ini adalah 1) kepatuhan wajib pajak berpengaruh positif terhadap penerimaan pajak 2) pengetahuan tentang e-filling berpengaruh positif terhadap penerimaan pajak 3) pengetahuan tentang tax audit berpengaruh positif terhadap penerimaan pajak 4) pengetahuan tentang tax avoidance berpengaruh positif terhadap penerimaan pajak 5) penagihan pajak berpengaruh positif terhadap penerimaan pajak

Uncontrolled Keywords:

Penerimaan pajak, Kepatuhan Wajib Pajak, Pengetahuan tentang EFilling, Pengetahuan tentang Tax Audit, Pengetahuan tentang Tax Avoidance, Penagihan Pajak. Tax Revenue, Taxpayer Compliance, Knowledge of E-Filing, Knowledge of Tax Audit, Knowledge of Tax Avoidance, Tax Collection.

Subjects:

H Social Sciences > HB Economic Theory

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Mr Maih maih

Date Deposited:

09 Dec 2025 08:43

Last Modified:

09 Dec 2025 08:43

URI:

http://eprints.untirta.ac.id/id/eprint/56557

Actions (login required)

View Item

Search for collections on EPrints Repository UNTIRTA