Universitas Syiah Kuala | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

PENGARUH KEPATUHAN WAJIB PAJAK BADAN SEBAGAI PEMOTONG PPh PASAL 23 TERHADAP P…

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ABSTRACT The aim of this research was to determine whether the entity tax compliance which includes cutting, depositing and reporting of PPh Pasal 23 have a significant influence on the PPh revenue at Kantor Pelayanan Pajak (KPP) Pratama Banda Aceh. By using simple random sampling, there were 93 respondents were used as samples in this study are reported Taxpayer Tax Article 23 for one year at KPP Pratama Banda Aceh. The types of data used in this study is primary data. Data was colle…


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