PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK DENGAN PENAGIHAN PAJAK SEBAGAI VARIABEL MODERATING

Abstract

The enhancement of tax revenue requires the level of compliance of each taxpayer, taxpayer compliance is an important factor for the enhancement of tax revenues, so tax collection efforts is needed in order to make taxpayers to comply with their obligations. This research is aimed to find out the influence of corporate taxpayer compliance level to the tax revenue with tax collection as the moderating variable. Population is corporate taxpayers which are registered at Kantor Pelayanan Pajak Pratama Surabaya Krembangan. The samples are the 2014-2016 period’s samples. The source of data is the secondary data. The sample collection method has been done by using judgment sampling whereas the data processing method has been done by using Moderated Regression Analysis (MRA). The results indicate that corporate taxpayer compliance level give positive influence to the tax revenue due to corporate taxpayer compliance level is a factor which determines the size of tax revenue whereas the level of taxpayer compliance to the tax revenue is weakened by tax collection as the moderating variable.
Keywords: corporate taxpayer compliance level, tax revenue, tax collection