PENGARUH PEMERIKSAAN PAJAK PENAGIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK DI KOTA BATAM

Abstract

Tax is the biggest source of income in Indonesia in financing development. Efforst to maximize
state revenue cannot be depend rely on by the role of the Director General of Taxes or Tax
Officials, but also the active role of taxpayers. The purpose of the this study is to find empirical
evidence about the influence of tax audits, tax collections and taxpayer compliance on tax
revenue. The sample used in this study was 100 respondents. The data collection method uses
basic data of obtained from the Questionnaire distribution to research respondents. The data
collected in this study is multiple linear regression analysis with the using SPSS. The results of
the study showed that tax audits, tax colletion and taxpayer compliance in silmutan and partial
have a significantly effect on tax revenue. Tax audits has not an effect on tax revenue. Tax
collection has an effect on tax revenue. Taxpayer compliance has an effect on tax revenue.