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All Journal Dinasti International Journal of Management Science
Aty Herawati
Master of Management Study Program, Faculty of Economics, Business and Humanities, Universitas Trilogi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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The Effect of Taxpayer Compliance, Tax Audits, and Administrative Sanctions on Tax Revenue at KPP PMA Enam During 2019–2024 Oky Ardiansyah; Aty Herawati
Dinasti International Journal of Management Science Vol. 7 No. 6 (2026): Dinasti International Journal of Management Science (July - August 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i6.7295

Abstract

Tax revenue plays an important role in supporting state financing and national development. This study aims to analyze the effect of taxpayer compliance, tax audits, and administrative sanctions on tax revenue at KPP PMA Enam during 2019–2024. This quantitative study uses secondary administrative data. Taxpayer compliance is measured by the percentage of Annual Corporate Tax Return submissions; tax audits by the number of paid Tax Assessment Letters (SKP); administrative sanctions by the number of paid Tax Collection Letters (STP); and tax revenue by net tax revenue. Data were analyzed using multiple linear regression with a time-series approach using EViews. The results show that taxpayer compliance has no significant effect on tax revenue, tax audits have a positive and significant effect, while administrative sanctions have a positive but insignificant effect. The simultaneous test indicates that the three independent variables do not have a significant effect on tax revenue at the 5% significance level. The Adjusted R-squared is 0.816620, indicating that 81.66% of the variation in Ln tax revenue in the model is explained by the independent variables
Co-Authors Oky Ardiansyah