Open AccessPengaruh Pemeriksaan Pajak Terhadap Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Di Wilayah Makassar Utara
Author(s) -
Muhammad Minsar
Publication year - 2020
Publication title -
tangible journal/tangible journal
Language(s) - English
Resource type - Journals
eISSN - 2656-4505
pISSN - 2528-3073
DOI - 10.47221/tangible.v5i1.108
Subject(s) - audit , business , revenue , tax revenue , accounting , public economics , economics
This study aimed to analyze the effect of tax audit to tax revenues. Respondents in this study were employees of tax (tax authorities) on KPP Makassar Utara. The amount of tax officials that the research samples are 88 tax officials tax services and tax audits. The sampling method used in the study was convenience sampling, while data processing method used is simple regression analysis. The results showed that the tax assessment is positive but not significant effect on tax revenue.