Meiryani Meiryani
ABSTRACT
The purpose of this study was to determine the effect of tax audit and tax collection on tax revenue at Tax office (KPP) Pratama West Jakarta, using 35 research samples. The research sample was taken by purposive sampling. The method used in this research is multiple regression analysis with the F test and t test. Before using multiple regression analysis, the classical assumption test was carried out first which included the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The results of simultaneous hypothesis testing (F test) shows that tax audit and tax collection have an influence on tax revenue. Meanwhile, based on the results of the partial hypothesis test (t test), it shows that the tax audit has an influence on tax revenue and for the tax collection variable has a positive effect on tax revenue. tax audits are carried out as a means of law enforcement for taxpayers who are negligent in fulfilling their tax obligations so that inhibiting factors in the implementation of tax audits can be overcome and efforts to increase state revenue from the tax sector can be achieved, so that the impact of the better tax audits conducted by tax officials will be can increase tax revenue. collection efforts are carried out by taking into account the optimization of the number of taxpayers being collected, the higher the level of tax collection, the higher the level of tax revenue.
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Index Terms
- The Effect of Tax Assessment and Tax Collection On Tax Revenues
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