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PENGARUH PEMERIKSAAN PAJAK PERTAMBAHAN NILAI TERHADAP KEPATUHAN WAJIB PAJAK PPN PADA KANTOR PELAYANAN PAJAK PRATAMA TEGALLEGA BANDUNG

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ABSTRACT THE EFFECT OF VALUE ADDED TAX INVESTIGATION AGAINST TAXPAYER COMPLIANCE VAT AT KANTOR PELAYANAN PAJAK PRATAMA TEGALLEGA BANDUNG Writen by: Meli Julianty Permatasari Nababan NIM: 1332042 This study aimed to determine how the inspection of Value Added Tax on KPP Tegallega, how the tax compliance of Value Added Tax on KPP Pratama Tegallega, and how the influence of the examination of the Value Added Tax towards Value Added tax compliance. The method used in this research was descriptive method, which the data obtained through the actual situation, analyzed, and then concluded. The analysis used the correlation coefficient analysis, hypothesis testing, analysis of determination coefficient and simple linear regression. The population used in this research were all taxpayer / PKP Value Added Tax on KPP Pratama Tegallega with samples Taxpayer / PKP examined and Taxpayers / PKP abiding 2011-2015. From the research of statistic examination of the Value Added Tax to tax compliance Value Added Tax on KPP Pratama Tegallega with r = 0.89, tcount (3.381) and ttable (3.182) and the coefficient of determination 79.21%. These results indicate that the hypothesis Ha and Ho accepted and rejected. By this it could be concluded that the examination of the Value Added Tax Taxpayer Compliance Value Added Tax on KPP Pratama Tegallega have a significant influence. Keywords: Examination of Value Added Tax, Taxpayer Compliance VAT