PENGARUH PEMERIKSAAN PAJAK, PENAGIHAN PAJAK DAN TAX COMPLIANCE TERHADAP PENERIMAAN PAJAK (Studi Empiris KPP Pratama Wilayah Sumatera Barat)

Abstract

The purpose of this study were to prove empirically the effects of tax audits, tax collection, and tax compliance toward tax revenue on KPP Pratama in West Sumatra territory. The population in this study are officer in KPP Pratama in West Sumatra territory, and the sampling is tax officer from tax audits division, tax collection division, and tax service division.

The technique that was used in data collection was purposive sampling with the total of the sampling were 40 respondent. From all of distributed questionnaires all of them have return. The data analysis was used in this study was multiple regression analysis through SPSS.

The result of this study showed that the first hypothesis, namely tax audits has an effect on tax revenue. The second hypothesis, namely tax collection also has an effect on tax revenue. The third hypothesis, namely tax compliance has no effect on tax revenue.

 

Keyword: Tax Audits, Tax Collection, Tax Compliance, Tax Revenue.