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PENGARUH EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK TERHADAP PENCAPAIAN TARGET PENERIMAAN PAJAK: STUDI KASUS DI KPP MADYA BANDUNG TAHUN 2012 - 2016

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ABSTRACT THE EFFECTIVENESS OF TAX INSPECTION ON TARGET OF TAX REVENUE: CASE STUDY AT KPP MADYA BANDUNG IN YEAR 2012 - 2016 Written by: Robert Jekson H Tambunan NIM : 1332112 The purpose of this study was to describe and find out the influence of the effectiveness of tax audits and the effectiveness of achieving the targets of tax revenue at KPP Madya Bandung. Variables used in this study is the effectiveness of the implementation of tax audit as an independent variable and the effectiveness of tax revenue target achievement as a dependent variable. This research used descriptive method with data processing using linear regression. The sample used in this research is taxpayer data examined, Inspection & Tax Reception Report in 2012-2016 at KPP Madya Bandung. The results obtained shown that the effectiveness of tax audit on KPP Madya Bandung is very effective seen from the average value of 106.70%. While the level of effectiveness of achievement of tax revenue target at KPP Madya Bandung is quite effective seen from the average value of 84.26%. Another result of this study indicates that the comparison of effectiveness level of tax audit to achieving tax revenue target is still far enough from effective enough to very effective. Other results on the effectiveness of the implementation of tax audit significantly affect the achievement of tax revenue targets. With the direction of negative influence indicates that with the higher level of tax audit effectiveness followed by a decrease in target achievement of target achievement of tax revenues. Keywords: effectiveness of tax audits, effectiveness of achieving the targets of tax revenue.