FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK PENGHASILAN BADAN PADA KANTOR PELAYANAN PAJAK DI KOTA BANJARMASIN

Abstract

The purpose of this study are: (1) To find out how much the influence of tax climate
on the receipt of corporate income tax partially, (2) To find out how much influence
the tax climate on corporate income tax revenue together. The research method
used is survey research method. Data collection techniques used the census method.
Data collection is done through direct observation to the object of research and literature study. The method of analysis used in this study is Path Analysis. Based on
data used the statistic analistic shows that: (1) Simultaneously to fulfill and convey
clearly and accurately the tax form, to account correctly the debt tax, to pay the debt
tax at the right time give positive and significant to 5% real standard toward the acceptance of income tax body. (2) Partially to fulfill and convey clearly and accurately
the tax form, to account correctly the debt tax, to pay the debt tax at the right time
give positive and insignificant to 5 % real standard toward the acceptance of income
tax body.The result of this research shows that other unaccounted variable has very
small affect in the amount of 0.32% toward acceptance of income tax body.