Pengaruh Pemeriksaan Pajak Dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Pada KPP Penanaman Modal Asing Enam Tahun Pajak 2016-2020
DOI:
https://doi.org/10.31334/jiap.v1i6.2883Abstract
This study was conducted to identify the effect of tax audits and taxpayer compliance on tax revenues at the Tax Service Office of Foreign Investment Six for the 2016-2020 tax year. This study used a quantitative approach. The type of data in this study is secondary data obtained from observations of 60-months’ time series data over a 5 year period, namely January 2016 - December 2020. The data was then analyzed using multiple linear regression analysis techniques. The sample selection technique used was a total sampling technique, in which all members of the population, namely 60-months’ time series data, were used as research samples. Data processing was done using SPSS software. The results showed that partially tax audits have a positive and significant effect on tax revenues at the Tax Service Office of Foreign Investment Six, and taxpayer compliance partially has a positive and significant effect on tax revenues at the Tax Service Office of Foreign Investment Six'. Simultaneously, tax audits and taxpayer compliance have a significant effect on tax revenues at the Tax Service Office of Foreign Investment SixReferences
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