Pengaruh Pengetahuan Pajak, Pemeriksaan Pajak, Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Badan (Studi Empiris pada WP Badan yang Terdaftar di KPP Pratama Bukittinggi)
Abstract: This study aimed to
examine: (1) The influence of tax knowledge toward the pursuance of the
Taxpayer Corporation, (2) The influence of tax audit toward the pursuance of
the Taxpayer Corporation, (3) The influence of tax rate toward the pursuance of
the Taxpayer Corporation. This type of study is classified as causative study.
The population in this study was all Taxpayers Corporation registered in KPP
Pratama Bukittinggi. The sample was determined by using purposive sampling
method. The source of the data in this study was a primary data.The method of
analysis used was multiple regression analysis. The results proved that: (1)
Tax knowledge influential positive significant toward the pursuance of the
Taxpayer Corporation, (2) Tax audit influential positive significant toward the
pursuance of the Taxpayer Corporation,(3) Tax rate influential negative
significant toward the pursuance of the Taxpayer Corporation.
Penulis: Dina Sari Putri
Kode Jurnal: jpakuntansidd140733
