PENGARUH KEPATUHAN WAJIB PAJAK BADAN SEBAGAI PEMOTONG PPh PASAL 23 TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPh) PADA KPP PRATAMA BANDA ACEH

ABSTRACTThe 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 collected by distributing questionnaires to sample. Multiple linear regression analysis was used to test the hypothesis in this study.The results showed that the compliance of the Taxpayer as cutting income tax PPh Pasal 23 which includes compliance cutter, deposit compliance, and compliance reporting simultaneous Proceeds Tax effect on the KPP Pratama Banda Aceh.Keywords: tax compliance, PPh Pasal 23, income tax revenue