PENGARUH KEPATUHAN WAJIB PAJAK, PENAGIHAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK

Abstract

The government in financing state expenditures can use tax revenues, with increasing tax revenues each year, then the country's ability to finance development will also be high and if state revenues are low then the country's ability to finance development is also low. The type of tax that affects state revenues is income tax (PPh). This study aims to determine the effect of the level of taxpayer compliance, tax collection and tax audit on tax revenue at the Pratama Surabaya Tax Service Office Krembangan. This type of research is quantitative research. The population in this study is a corporate taxpayer registered with the Pratama Surabaya Tax Service Office Krembangan. The sample in this study used the Judgment Sampling method. The data source used is secondary data in the form of notification letters (SPT) and data analysis methods used by researchers are Multiple Regression. Based on the results of the research conducted, it shows that the Corporate Taxpayer Compliance Level, Tax Collection and Tax Examination have a positive effect on Tax Revenue at Pratama Surabaya Krembangan Tax Office.
Keywords : institutional taxpayers compliance, tax collection, tax auditing, tax receipt