PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAKTERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA POLONIA

Sari

The problems studied in this research are: Does Inspection and Tax Billing affect Tax Acceptance at Tax Office Primary Medan Polonia. The purpose of this study is to determine the effect of Inspection and Billing of Taxes on Tax Receipts in Primary Tax Office Medan Polonia. This research was conducted at Tax Office Pratama Medan Polonia using secondary data sourced from Taxpayer in Inspection, Billing and Realization of Tax Revenue at Tax Office Pratama Medan Polonia January 2014 - December 2016. The data collection is done by documentation and library study. Data analysis method used is statistical method with SPSS.The results showed that partially Inspection and Tax Billing have a negative and significant effect on Tax Receipts. Simultaneously Examination and Tax Billing have a negative and significant effect on Tax Revenue. A 14.6% variation or change in Tax Receipts can be explained by variations or changes from Tax Audit and Billing, while the remaining 85.4% is influenced by other variables not examined in this study.