Analisis Pengaruh Kewajiban Kepemilikan NPWP, Kepatuhan Wajib Pajak, Pemeriksaan Pajak, dan Penagihan Pajak Terhadap Penerimaan Pajak (Studi Empiris pada Kantor Pelayanan Pajak Pratama di Wilayah Medan/Sumatera Utara I)

Abstract

The aim of this research was to analyze the influence of obligation to have tax number ,tax complianc, tax audit and tax collection toward tax revenue. The respondents in this research is the tax officers at KPP Pratama on Medan/North of Sumatera I. Total of sample in this research are 39 persons at 3 different KPP Pratama offices in Medan/North of Sumatera I. Sampling methods in this research used convenience sampling, where as the data processing method was used multiple linear regressions. The results showed that the obligation to have tax number and tax collection is not have partial effect on tax revenue, while tax compliance and tax audit have a partial effect on tax revenue. Variables which one have the most significant influence on tax revenue was tax audit with the largest beta value among other independent variables 0,442.