Pengaruh Penetapan Struktur Pengendalian Intern terhadap Kepatuhan Wajib Pajak Badan dalam Memenuhi Kewajiban Pajak Penghasilan di KPP Palembang Seberang Ulu  

Oleh:

Lina ; Kusmawati

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Keuangan dan Bisnis vol. 5 no. 1 (Mar. 2007), page 41-62.
Topik: Control Environment; Accounting Systems; Control Procedure; Tax Payer Compliance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ148.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research is intended to describe influence of internal control structure to firms tax payer compliance to fulfill their tax revenue obligations at Tax Office Palembang Seberang Ulu. This research uses survey methods by means questionnaires to get data from all firms tax payer registered in that Tax Office. The results found there are significant influence between control environment, accounting systems, and control procedure to firms tax payer compliance. The results show that internal control can make trustworthy accounting data in financial statements. Next, tax payer can count their tax obligation accurately, filling and giving their tax report just in time. The last, internal control can increase tax payer compliance to fulfill their tax revenue obligations.

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