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PENGARUH PEMERIKSAAN PERPAJAKAN TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KPP PRATAMA BANDUNG CIBEUNYING

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ABSTRACT By: Tony Alfonso (1532035) In the state certainly talking about income, one of Indonesia’s biggest revenue is tax. But taxes are still often avoided by the public, even large taxpayers also arrange various kinds of strategies to avoid taxes. One kind of tax which give big contribution but often avioded is Value Added Tax.The report for Value Added Tax by taxpayer often reported for the purpose to decrease the tax obligation. Because of that, examination of taxation was needed necessary. The purpose of this research is to find out how does the examination of taxation influential to revenue of Value Added Tax. The method used in this research is descriptive method, which is a method that collects data to produce data that can describe or inform examination of taxation and revenue of Value Added Tax. The results of this study indicate R square for 0,137 meaning 13,7% examination of taxation takes influence to revenue of Value Added Tax.. And from significance test prove that there is a significant influence between examination of taxation and Value Added Tax measured by scoring 0,026 > 0,05. Keyword: Examination, Taxation, Value Added Tax.