PENGARUH PELAYANAN, PENGAWASAN DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG DIMODERASI DIGITALISASI ADMINISTRASI PERPAJAKAN

Taxpayer compliance is a condition that shows the taxpayer fulfills all tax obligations and carries out his rights. This study aims to examine analyze effect of service, supervision audit on corporate which moderated by digitalization administration. The type research used quantitative research, with primary data collected through questionnaires. Respondents from this were taxpayers who at Cengkareng Tax Office. method determining sample using purposive sampling method. samples processed 100 questionnaires Smart PLS 3.0 program. In previous studies, digitizing administration as an independent variable there has never been digitization moderating variable. results indicate services audits have positive compliance, while no does not strengthen audit. Further researchers can further causes lack strengthening