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PENGARUH PELAKSANAAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA BANDUNG TEGALLEGA

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ABSTRACT THE INFLUENCE OF IMPLEMENTATION OF TAX AUDIT TO TAXPAYER COMPLIANCE AT THE TAX SERVICES OFFICE PRATAMA BANDUNG TEGALLEGA Manaor Sihotang NIM: 1332195 As for the intent and purpose of this research is to know the the implementation of tax audit on KPP Pratama Bandung Tegallega, how the taxpayer compliance on KPP Pratama Bandung Tegallega, and how the influences the implementation of tax audit with taxpayers compliance. Research methods used in the writing of this thesis is descriptive method. The technique of data collection by way of disseminating a questionnaire to employees tax audit and functional groups who works at KPP Pratama Bandung Tegallega. The scale used was the measurement Scale Guttman and use correlation Pearson Product Moment, analysis of the linear regression and analysis coefficient of Determination. Statistical tests using t-test with α = 0.05. The implementation of audit tax at the Tax Services Office Pratama Tegalega seen from the result of a questionnaire using the average shown from various aspects of the examination are : objective examination= 80%, the scope of examination= 100%, standard examination= 100%, the examination time period= 65%, the examination of norm= 86.66%, the implementation of examination=100%and the examination of result =100%. Taxpayer compliance at the Tax Services Office Pratama Bandung Tegalega judging from the results of the questionnaire using the average indicated on their tax compliance, formal tax compliance = 100%, and the tax compliance of materials = 88.75%. Based on statistical analysis by using the formula Pearson Product Moment correlation coefficient, the obtained results of the correlation coefficient or r = 0,67 which gives an indication that there is a strong positive relationship between the implementation of the tax audit and taxpayers compliance. And hypothesis tests conducted showed that tcount > ttable, is 2,54 > 1,86 it can be concluded that Ho is rejected which means that there is a significant relationship. Based on the calculation of the coefficient of determination, then the implementation of the tax audit has influence with taxpayers compliance with a percentage of 45%, while the remaining 55% is affected by other factors outside of this research. Keywords: The implementation of tax audit, taxpayer compliance.