PENGARUH KEWAJIBAN KEPEMILIKAN NPWP, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (PADA KANTOR PELAYANAN PAJAK PRATAMA DI WILAYAH BATAM SELATAN)

Abstract

This study aims to analyze the effect of NPWP ownership obligations, tax audits, and tax collection on tax revenues. Respondents in this study were tax officials (tax authorities) at the Primary Tax Service Office in the South Batam area. The number of tax employees who became the sample of this study were 57 tax employees from the Primary Tax Service Office in the South Batam area. The sampling method used in this study is the census, while the data processing method used is multiple linear regression analysis. The results of the t-test study for NPWP Ownership Obligations of 3,060 with a significant value of 0.003 which is smaller than 0.05, then the NPWP ownership obligation has a significant positive effect on tax revenue. The results of the t-test of tax audits are 7,945 with a significant value of 0.000 which is smaller than 0.05, the Tax Audit has a significant positive effect on tax revenue. While the results of the t-test test for tax collection are 2,314 with a significant value of 0.025, which is smaller than 0.05, so tax collection has a significant positive effect on tax revenue. Based on the results of the F test, the calculated F value is 22,995 with a significance value (sig) = 0.000. Because the value is 0.000 < 0.05, thus Ho is rejected with Ha accepted, then the regression model obtained is significant or it can be said that the effect of NPWP ownership obligations, tax audit, and tax collection has a significant effect on tax revenue. And based on the test results of the coefficient of determination (R2), it is known that the value of R2 is 0.566. From this value, it can be seen that tax revenue is influenced by NPWP Ownership Obligations, tax audits, and tax collection by 0.566 (56.6%) while the remaining 43.4% is influenced by other factors not examined in this study.