Analisis Pemeriksaan Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Badan Pada KPP Pratama Di Wilayah Kota Bandung

Penelitianinidilakukanpada Kantor PelayananPajakPratama di Wilayah Kotabr /

Bandung.Fenomena yang terjadiyaitu dibr /

dalampelaksanaanpemeriksaanterjadikesulitandalampeminjamandokumendokumenkepadawajibpajakbr /

yangbr /

akandiperiksagunamendukunglancarnyapemeriksaan. Danbr /

jugarendahnyakesadaranmasyarakatdalammembayarpajak.Tujuanpenelitianiniyaituunbr /

tukmengetahuipengaruhpemeriksaanpajakdankesadaranwajibpajakterhadapkepatuhanbr /

wajibpajakbadan.br /

Metode yangbr /

digunakandalampenelitianiniadalahmetodedeskriptifdankuantitatif.Populasisasarandalbr /

ampenelitianiniadalah 75 pemeriksapajakpada Kantor PelayananPajakPratama dibr /

Wilayah Kota Bandung.Pengujian statistic yangbr /

digunakanadalahperhitungankorelasipearson, analisis linier berganda,br /

koefisiendeterminasi, ujihipotesisdanjugamenggunakanbantuan program SPSS 17.br /

For winsows.br /

Hasilpenelitianmenunjukanbahwapemeriksaan di Kantorbr /

PelayananPajakPratama di wilayah Kota Bandungbr /

secarakeseluruhantermasukkedalamkriteriasangatbaik.Karenaindikatorpemeriksaanpabr /

jakmemperolehpersentase yangbr /

sangattinggi.Sedangkanuntukvariabelkesadaranwajibpajaktermasukdalamkategoribaibr /

k.Variabelkepatuhanwajibpajakbadanmemperolehpersentasedaritanggapanrespondenbr /

yang besar.br /

Kemudiandampaksecarasimultanlebihkecildaripadasecaraparsial. Halbr /

iniberartisecarakeseluruhanmasukdalamkategorirendahkarenasisapersentasedipengarubr /

hioleh factor lain yang tidakdiamatidalampenelitian lain.

The research was conducted on the Tax Office Primary Territory Bandung.br /

The phenomenon that occurs is in the implementation of the inspection occurredbr /

difficulty in borrowing documents to the taxpayers who will be examined in order tobr /

support the smooth examination. And also lack of public awareness in paying taxes.br /

The purpose of this study is to determine the effect of tax audits and awareness ofbr /

taxpayers to compliance corporate taxpayers.br /

The method used in this research is descriptive and quantitative methods.br /

Target population in this study were 75 tax inspectors on the Tax Office Primarybr /

Territory Bandung. The test statistic used is the calculation of Pearson correlation,br /

multiple linear analysis, determination coefficient, hypothesis test and also usingbr /

SPSS 17. For winsows.br /

The results showed that the examination at the tax office in the regionbr /

Pratama Bandung City as a whole including into the criteria very well. Because thebr /

indicators of the tax gain very high percentage.As for the variables included in thebr /

taxpayer's awareness of both categories.Variable compliance corporate taxpayers tobr /

obtain the percentage of respondents that great.br /

Then the impact of simultaneously smaller than the partial. This means that overall inbr /

the category low because the remaining percentage is influenced by other factors thatbr /

are not observed in other studies.