Pengaruh Kepatuhan Wajib Pajak Terhadap Penerimaan PPN Keluaran pada PTPN IV Medan

Abstract

Tax evasion is a violation of the Act with the intention of releasing themselves from tax or reducing tax assignment basis by way of concealing some of his earnings. This action may affect the acceptance of the value added tax. VAT is a tax that applies to a value added that arise due to the factors of production used at each company's line in set up, produces, distributes and trades taxable goods or granting of services to the consumer. The purpose of this research is to know the influence of taxpayer compliance to avoid tax evasion against the acceptance of VAT on PTPN IV Medan. The research method used is descriptive approach. The collection of primary data obtained through the questionnaire and the secondary data obtained from establishments that have to do with this research. The resulting data is analyzed in a descriptive and statistical test, using a normality test, heteroskedastisitas, multicollinearity test, linear regression, simple statistical tests t and the determination of the coefficient. Based on testing results obtained partially linear regression analysis between simple tax evasion cases and compliance of taxpayers obtained Y = 4778.086 + 710.458 x 1. To test the hypothesis of t calculate 2.148 > t tabel 1.993 and significance of t is smaller than 0.05 (0.035 < 0.05) means that there is a positive and significant influence of the tax evasion case against taxpayer compliance.