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PENGARUH EFEKTIVITAS PEMERIKSAAN PAJAK TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK KANTOR PELAYANAN PAJAK PRATAMA BANDUNG TEGALLEGA

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ABSTRACT INFLUENCE EFFECTIVENESS OF TAX AUDIT COMPLIANCE RATE TAXABLE THE TAX OFFICE PRIMARY BANDUNG TEGALLEGA By: Afrini Jasefa Smbolon The sfudy was conducted to determine how the tax, how compliance adherence Taxable and to know how to influence the effectiveness of tax audits and adherence to the Tax Office Primary Bandung Tegallega. This research was conducted with descriptive method is to collect, analyze, and process data based on the real world and finally be concluded. Primary data was processed through interviews and questionnaires asking about tax audit and compliance employers taxable. Questionnaire data were statistically processed correlation coefficient, and linear regession analysis. Based on the research that has been done that the implementation is done at the Tax Audit Tax Office Primary Bandung Tegallega, has been implemented, due to the inrplementatrtm of the tax in the Tax Offiu-e Prinrary Bandmg ?egallega has been applied in accordance with the purpose of examination, Scope Inspection, Inspection and Norma Implementahon of Tax Audit wetl too. The Tav-able tax audit has been done, the dutiful fulfillment of tax obligations in terms of material and formal taxation. Although the number of tax inspectors is much less when compared to the amount of Taxable. And said to obey if the Taxpayer Tegallega Tax Office reported the ministry of the Amual to limit no later than 30 April in each year. Based on stafistical analysis obtained correlation coefficient of r = 0.4544 indicating that there is a moderate and positive relationslup between the tax with tax compliance entities at the ministry office Tegallega Tax. Thus the presence of an effective tax examination actireqv in the Tax Office Primary Bandung Tegallega then there is the influence of l2:18.