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PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA SERPONG

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ABSTRACT THE EFFECT OF TAX EXAMINATION ON TAXPAYER COMPLIANCE WITH PERSONAL IN THE OFFICE SERPONG PRATAMA TAX SERVICE Arranged by: Guntur Samuel Nim: 1632148 This research was conducted to determine the effect of tax audits on taxpayer compliance at the Serpong Pratama Tax Office. This research was conducted using a descriptive method, the data used is primary data, with questionnaires to 30 respondents at the Serpong Pratama Tax Office. The calculation results show that the tax audit is very good, then taxpayer compliance is very obedient. Data analysis used correlation coefficient analysis, determination coefficient, t test, and simple regression analysis. Based on statistical analysis, it is known that the correlation coefficient is in the strong category. Hypothesis test t-count 4,977> ttable 2,048, which means that H0 is rejected, Ha is accepted. This means that the tax audit has a significant effect on individual taxpayer compliance at the Serpong Pratama Tax Service Office. The coefficient of determination of R 0.685 means that the contribution of the tax audit to individual taxpayer compliance is 46.9%, which means that there is a positive and very good influence between tax inspection on individual taxpayer compliance at the Serpong Pratama Tax Service Office. Keywords: Tax Audit, Taxpayer Compliance.