PENGARUH SISTEM PEMUNGUTAN PAJAK, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP TINGKAT PENERIMAAN PAJAK

Abstract

This study aims to determine the effect of the tax collection system, tax audit, and tax collection on the level of tax revenue. The independent variable in this study is the tax collection system, tax audit, and tax collection, while the dependent variable is the level of tax revenue. This type of research is quantitative research, because the data used are in the form of numbers. The data source in this study is secondary data obtained from the tax service office located within the Directorate General of Taxes throughout the Kertasusila Gate for the 2018-2020 period. The population in this study are taxpayers who are registered at the tax service office in the Gerbang Kertasusila neighborhood (Sidoarjo, Surabaya, Gresik, Bangkalan, Lamongan, Mojokerto). The data collection method used purposive sampling technique. Hypothesis testing using descriptive statistical analysis, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 26. The results show that the tax collection system variable has no effect on the level of tax revenue (0.124 > 0.05), while the tax audit variable has a positive effect on the level of tax revenue (0.014 < 0.05), and the tax collection variable has a negative effect on the level of tax revenue (0.012 < 0.05).

Keywords: Tax receipt rate, tax collection, tax audit and tax collection