PENGARUH FAKTOR-FAKTOR EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Badan di Kota Pekanbaru)

Abstract

This study aims to examine and analyze the effect of economic factors (tax
complexity, probability detection, tax rate and audit tax) on tax payer compliance. The
population of research is corporate tax payers in Pekanbaru City. There are 150
samples, sampling technique is probability sampling, data collection technique with
survey using a questionnaire. Types of research is quantitative descriptive, using
multiple regression analysis and moderate regression analysis with satistical program
assistance SPSS.17. The results of the reaserch were, The probability of detection
and tax rate affect tax payers compliance. the complexity of taxation and tax audit did
not affect tax payers compliance.