Open AccessEffect of Tax Audit and Tax Collection on Tax Revenue
Author(s) -
Rizki Indrawan
Publication year - 2021
Publication title -
international journal of science, technology and management
Language(s) - English
Resource type - Journals
ISSN - 2722-4015
DOI - 10.46729/ijstm.v2i6.393
Subject(s) - business , ad valorem tax , value added tax , tax credit , indirect tax , tax reform , audit , tax revenue , tax avoidance , accounting , public economics , finance , economics , double taxation
This study aims to determine how the implementation of tax audits and tax collection in increasing tax revenue which is expected to be able to contribute to national development. The population used is registered taxpayers at KPP Pratama Cibeunying in 2015-2019 and the samples in this study are taxpayers issued SKP and taxpayers issued STP. The results of this study indicate that the partial tax audit has a negative and significant effect on tax revenue and tax collection has a significant negative effect. Meanwhile, simultaneously tax audit and tax collection have a negative and significant impact on tax revenue.