Pengaruh Kepatuhan Wajib Pajak Badan Pertumbuhan Jumlah Wajib Pajak Badan dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Pasal 25 dengan Sanksi Perpajakan Sebagai Variabel Moderating di KPP Pratama Medan Petisah

Abstract

This study aims to measure how much influence corporate taxpayer compliance, growth in the number of corporatetaxpayers and tax audits of the acceptance of corporate income tax article 25, with taxation 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 research 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 growth of the number of corporate taxpayers has a significant effect on the acceptance of income tax article 25 and compliance with corporate taxpayers and tax audit does not significantly affect the acceptance of corporate income tax article 25, but the existence of tax sanctions as a moderating variable significantly influence corporate taxpayer compliance, growth in the number of corporate taxpayers and tax audits to receipt of income tax 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, growth in the number of corporate taxpayers and tax audits of receipt of income tax article 25.