Pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak badan pada KPP Kepanjen Kabupaten Malang

This study was conducted in 2015 on the territory of the Tax Office Primary Kepanjen region . The purpose of this study the authors wanted to examine how the effect of tax audits and tax penalties for mandatory compliance body. Methods of data analysis using multiple linear regression analysis, the statistical test that consists of the calculation of validity, reliability, classical assumptions, regression, coefficient of determination and hypothesis testing. Results from this study indicate that the examination of the tax and tax penalties significant impact on taxpayer compliance. Based on these results, the more frequent tax audits and tax sanctions to further improve taxpayer compliance behavior of the body. The results support the result Ebimobowei (2013), Duran (2009) and Nugroho (2006) but the results are not in accordance with the results Winerungan (2012) and Prince (2014)