The Effect Of Tax Supervision And Tax Audit On Tax Revenues (Case Study At KPP Pratama Pekanbaru Senapelan) Mela Karina(a*0, Tobi Arfan (b)
Politeknik Caltex Riau
Jalan Umban Sari 1, Riau 28265, Indonesia
pcr[at]pcr.ac.id
Abstract
This study aims to determine the effect of tax supervision and tax audit on tax revenues. The population of this study includes all time series data (time series data) regarding activities in the context of supervision, namely the number of issuances of Requests for Explanation of data and/or information (SP2DK) and tax audits the issuance of Notice of Tax Underpayment Assessment (SKPKB), notice of additional tax underpayment assessment (SKPKBT), and Notice of Tax Collection (STP) for individuals and entities registered at KPP Pratama Pekanbaru Senapelan in the period January 2019 to December 2021 are 36 months. Sampling was done by total sampling method. The data collection method used is Documentation. The data obtained in this study were analyzed and processed using the SPSS program. The results of this study indicate that tax supervision has an effect and is significant on tax revenue at KPP Pratama Pekanbaru Senapelan. By doing a partial hypothesis test, the tax control variable has a t-count value greater than the t-table value (2.698 > 2,034) and a significant value less than 0.05 (0.011 < 0.05). While the tax audit has no significant effect on tax revenue at KPP Pratama Pekanbaru Senapelan. By doing a partial hypothesis test, the tax audit variable has a t-count value smaller than the t-table value (0.275 < 2,034) and a significant value greater than 0.05 (0.275 > 0.05). This shows that tax control has a significant effect while tax audit has no significant effect on tax revenue at KPP Pratama Pekanbaru Senapelan.
