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PENGARUH PEMERIKSAAN PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA BOJONAGARA

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ABSTRACT EFFECT OF EXAMINATION OF VALUE ADDED TAX COMPLIANCE OF VALUEADDED TAX SERVICE OFFICE TAX PRATAMA BOJONAGARA Written by: Yuvandri M.Sagala Nim :1332183 The purpose of this study was to determine the effect of Value Added Tax Audit of Value Added Tax Revenue. The method of data analyzed was used descriptive method. The variable of this research was Value Added Tax Audit and Value Added Tax Revenue. Data resource in this research has taken from the secondary data at tax office in Bojonagara in 2011-2015.The analysis used was descriptive statistics, analysis of the correlation coefficient, analysis of the determination coefficient, simple regression analysis linear, significance test. Population used in this research is Bojonagara tax office with sample data of the audit and Value Added Tax revenue report for the year 2011-2015.According to the result of statistical analysis that have been done by the writer, there are negative relation between the audit and revenue of Value Added Tax shown by r = 0,084 from the inspection of correlation coefficient toward the Value Added Tax revenue. From this result it can be concluded that significance value of 100 means that tax audit having an effect on Value Added Tax revenue. Based on statistical analysis, linear regression equation Y = 29.443+ (- 0,098)X means the audit of any increase in Value Added Tax towards Rp.1 of the Value Added Tax revenue, the value of Value Added Tax revenue will be decrease by 0,098 Key word : Value Added Tax Examination, Value Added Tax Revenue.