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PENGARUH PEMERIKSAAN PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA BANDUNG CIBEUNYING

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ABSTRACT EFFECT OF EXAMINATION OF VALUE ADDED TAX COMPLIANCE OF VALUE ADDED TAX SERVICE OFFICE TAX PRATAMA CIBEUNYING Written by : Dames Ripo Silitonga NIM : 1432215 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 Cibeunying in 2011-2016. 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 Cibeunying tax office with sample data of the audit and Value Added Tax revenue report for the year 2011-2016. According to the result of statistical analysis that have been done by the writer, there was as strong relation between the audit and revenue of Value Added Tax shown by r = 0,916 From the hypothesis analysis seen significant value of 0.000 <0.05 which means that the tax audit affect the acceptance of value added tax. Based on statistical analysis, it is known that linear regression equation Y = 38,582,378,230,580 + (2,438) X which means that every increase in value added tax audit is 1, then the value added tax revenue will decrease by 2,438. Key Word: Value Added Tax Examination, Value Added Tax Revenue.