Analisis Efektivitas Pemeriksaan Pajak dan Kontribusinya terhadap Penerimaaan Pajak di KPP Pratama Lubuk Pakam Tahun 2024

Abstract

Tax audits constitute an important instrument in efforts to increase tax revenue and to assess taxpayer compliance. Tax audit data at Tax Office of Lubuk Pakam during the 2020–2022 period indicate an increase in the number of audits as well as revenue generated from audit results, with the highest achievement recorded in 2022 amounting to 31,769,787,054. This condition indicates that tax audits have the potential to support tax revenue at Tax Office of Lubuk Pakam. This study aims to analyze the level of effectiveness and the contribution of tax audit implementation to state tax revenue at Tax Office of Lubuk Pakam in 2024. The research method used is descriptive qualitative, with data collection techniques including interviews, observation, and document studies. The research site is the Tax Office of Lubuk Pakam, Gedung Keuangan Negara, Jl. Pangeran Diponegoro No. 30A, Medan, North Sumatra. The results indicate that the effectiveness of tax audits is still low, at 29.08%, thus categorized as ineffective. Likewise, the contribution of audits to state revenue is only 0.8%, indicating a very small contribution. However, from the perspective of post-audit tax revenue realization, tax collection reached 100.08% of the target set. Thus, overall tax revenue performance at Tax Office of Lubuk Pakam in 2024 can be considered satisfactory.