PENGARUH PEMERIKSAAN, PENAGIHAN, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA JAKARTA KRAMAT JATI TAHUN 2021 – 2023

Haposan, Natalogo (2025) PENGARUH PEMERIKSAAN, PENAGIHAN, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA JAKARTA KRAMAT JATI TAHUN 2021 – 2023. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini dilakukan dengan tujuan agar ada tidaknya pengaruh yang diterima penerimaan pajak penghasilan badan (PPh) badan pada kantor pelayanan pajak (KPP) pratama Jakarta Kramat jati selama priode 2021-2023 dari pemeriksaan pajak, penagihan pajak, sertakepatuhan wajib pajak bisa dianalisis. Penelitian ini dilatarbelakangi oleh pentingnya memaksimalkan penerimaan pajak sebagai sumber utama pendapatan pemeriksaan dan penagihan pajak seperti Tingkat kepatuhan wajib pajak badan yang masih belum optimal. Penelitian kuantitatif ialah metode penelitian yang digunakan, dimana regresi linier berganda diterapkan untuk menganalisis data. Sampel penelitian berjumlah 80 responden yang memuat staf pajak pada badan usaha yang sudah menjadi objek pemeriksaan oleh KPP pratama Jakarta Kramat jati. Berdasarkan temuan analisis, kenaikan penerimaan pajak terbukti menerima pengaruh signifikan dari ketiga variabel itu secara simultan. Temuan penelitian ini menegaskan bahwa kenaikan kualitas pemeriksaan dan penagihan pajak, serta pengutan kesadaran dan kepatuhan wajib pajak badan, menjadi strategi yang esensial dalam Upaya optimalisasi penerimaan pajak terlebih pada Tingkat daerah. Kata kunci: pemeriksaan pajak, penagihan pajak, kepatuhan wajib pajak, penerimaan pajak penghasilan bdan, keramat jati / This study conducted to examine the influence of tax audits, tax collection, and taxpayer compliance on corporate income tax (PPH) revenue at the jakarta kramat jati pratama tax office (KPP) during the 2021-2023 period. This study is morivated by the importance of maximizing tax revenue as the main source of tax audits and collection, including the level of fulfillment of corporate tax obligations that is still not optimal. The quantitative research is a method that implemented in this study with multiple linear regression analysis. The research sampel consisted of 80 respondents consisting of tax staff at business entities that have been audited by the jakarta kramat jati pratama taxoffice. Based on the analysis result, the increasing tax revenue was significantly and positively effected by these three variables simultaneously. The results of rhis study confirm that improving the quality of tax audits and collection, as wll as strengthening taxpayer awareness and compliance, are essential strategies in offorts to optimize tax revenue, especially at the regional level. Keywords : tax audits, tax collection, taxpayer compliance, corporate income tax revenue, kramat jati.

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