ANALISIS EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN

Abstract

There are various efforts made by the Directorate General of Taxes in order to optimize the income tax receipts, one of them by implementing t ax estensification and intensification. The implementation of extensification and intensification of tax on every LTO are different, depending in conditions and potenstials of existing taxes on labor area of each LTO. In LTO Pratama Surabaya Wonocolo, tax extensification efforts conducted through counseling and canvassing, while the intensification of tax effort is done through monitoring, inspection and tax collection. The research was conducted to determine the effect of extensification and intensification of tax on the Corporate Income Tax revenue at LTO Pratama Suraba Wonocolo. In this study, the variable extensification of the tax is represented by the manifest indicators counseling and canvassing, while the intensification of tax variable is represented by the manifest indicator of tax colletion. The use of samples in this study based on purposive sampling technique. The results of this research using Structural Equation Modeling