PENGARUH KEPATUHAN WAJIB PAJAK BADAN DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Kebayoran Lama)

YUNITA DWI SETIOWATI. The Effect of Corporate TaxPayer Compliance and Tax Audit on Corporate Income Tax Revenue (Case Study at Tax Service Office Jakarta Kebayoran Lama). Economic Education, Faculty of Economic, State University of Jakarta, 2020. The aims of this research are to examine of corporate taxpayer compliance and tax audit on corporate income tax revenue (Case Study at Tax Service Office Jakarta Kebayoran Lama) either partially and simultaneously. This type of research is quantitative research with multiple linier regression analysis methods. The data used in this research is secondary data that obtained from Tax Service Office Jakarta Kebayoran Lama with using time series data during the 2016-2019 period. Which is the data used are monthly data so it has 48 data to be sample. In the data processing used EViews 7.0. program application. Based on the result of t test partially, corporate taxpayer compliance has positive and significant effect on corporate income tax revenue. Meanwhile, partially tax audit has negative and not significant effect on corporate income tax revenue. In addition, the result of F test is corporate taxpayer compliance and tax audit simultaneously have an effect on corporate income tax revenue. Keywords: Corporate TaxPayer Compliance, Tax Audit, Corporate Income Tax Revenu