PENGARUH SELF-ASSESSMENT DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPN YANG DIMEDIASI OLEH KEPATUHAN WAJIB PAJAK DI JEMBATAN LIMA JAKARTA

  • Lambok DR Tampubolon

Abstract

The purpose of this study is to examine the impact of self assessment and tax audits on VAT receipts mediated by taxpayer compliance at Jembatan Lima. By distributing questionnaires to 102 respondents who live in Jembatan Lima, the researchers get the results, namely: (1) Self assessment has a positive and significant effect on taxpayer compliance (2) Self assessment has a positive and significant effect on VAT receipts (3) Tax audits have a positive effect and significant for taxpayer compliance (4) Tax audit has positive and insignificant effect on VAT receipts (5) Tax compliance has positive and insignificant effect on VAT receipts (6) Self assessment of VAT receipts mediated by taxpayer compliance has a very significant impact corroborating rather than direct influence (7) Tax audits of VAT receipts mediated by taxpayer compliance have a significantly more corroborating effect than direct influence. From this research, the researcher obtained the results that self-assessment and tax audits are more influential if through intervening variables namely taxpayer compliance, so that with the compliance of taxpayers it will strengthen the self-assessment and tax audits of state revenue through this VAT.

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Published
Mar 23, 2020
How to Cite
TAMPUBOLON, Lambok DR. PENGARUH SELF-ASSESSMENT DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPN YANG DIMEDIASI OLEH KEPATUHAN WAJIB PAJAK DI JEMBATAN LIMA JAKARTA. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), [S.l.], v. 10, n. 2, p. 263-277, mar. 2020. ISSN 2656-4440. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/228>. Date accessed: 28 mar. 2020. doi: http://dx.doi.org/10.36694/jimat.v10i2.228.