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PENGARUH HASIL PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA CIMAHI

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ABSTRACT THE EFFECT OF TAX EXAMINATION ON ADMISSION OF VALUE ADDITION TAX IN THE PRATAMA TAX SERVICE OFFICE CIMAHI Written by: Royki Efendi Marbun Nim: 1432071 This study aims to determine how the effect of Tax Examination on Value Added Tax Receipts. The quantitative descriptive method used in this study is data analysis. The sample used is data on the amount of tax audit results and the amount of value added tax revenue. The analysis used is descriptive statistical analysis, correlation coefficient analysis, coefficient of determination analysis, simple linear regression analysis, significance test t and hypothesis testing. This study took the report data on the number of results of tax audits and first-time tax receipts from 2012 - 2017. Based on the results of data processing that has been done, obtained a correlation coefficient of -0.550. In the analysis of determination coefficient obtained by 30.3% while the remaining 69.7% is influenced by other factors. From testing the hypothesis it can be concluded that t count < t table (-1.317 <2.6674) then Ha is rejected which means that the Tax Examination does not significantly influence the Value Added Tax Revenue. Keywords: Tax Examination, Value Added Tax Revenue