Pengaruh tingkat kepatuhan wajib pajak badan terhadap peningkatan penerimaan pajak yang dimoderasi oleh pemeriksaan pajak pada kantor pelayanan pajak (KPP) Pratama Mojokerto

AbstractionThe purpose of this study is to determine and analyze whether there is an influence between the level of compliance of corporate taxpayers to increase tax revenues on Tax Office (KPP) modified tax inspectors. The sample used is processed data obtained from Tax Service Office (KPP) from 2015-2017 by using judgement sampling.The results of this study indicate that corporate taxpayer compliance has a positive and significant effect on the increase of tax revenue without any moderation. Meanwhile, when the occurrence of moderation compliance has a negative and insignificant effect on tax revenues and taxes have a positive and significant impact on tax revenue.Keywords: corporate taxpayer compliance, tax receipts, and tax audit