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All Journal JEJAK Journal The Winners Journal of Indonesian Economy and Business Jurnal Ekonomi & Studi Pembangunan Jurnal Ekonomi dan Bisnis JTAM (Jurnal Teori dan Aplikasi Matematika) Journal of Economic, Management, Accounting and Technology (JEMATech) Attractive : Innovative Education Journal Efficient: Indonesian Journal of Development Economics Jurnal Ekonomi dan Manajemen Nusantara: Jurnal Pendidikan Indonesia Arus Jurnal Sosial dan Humaniora Jurnal REP (Riset Ekonomi Pembangunan) Lingkar Ekonomika: Jurnal Ilmu Ekonomi dan Studi Pembangunan Security Intelligence Terrorism Journal (SITJ) Ecoducation Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah
Diah Setyorini Gunawan
Jenderal Soedirman University
Religion Arts Humanities Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Pengawasan Pajak dan Pemeriksaan Pajak terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak sebagai Variabel Intervening pada KPP Pratama Cilegon Afe, Bayu Ryantoro; Lestari, Etty Puji; Gunawan, Diah Setyorini
Attractive : Innovative Education Journal Vol. 4 No. 3 (2022): Attractive : Innovative Education Journal
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/aj.v4i3.553

Abstract

Tax revenue and taxpayer compliance are topics of concern to the government, practitioners and academics today. The reason is, there are still many people in Indonesia who have negative thoughts about taxes. Optimization of the tax system will determine the extent to which the government is able to achieve the overall development target. This study aims to analyze the effect of tax oversight and tax audit on tax revenues with taxpayer compliance as an intervening variable at KPP Pratama Cilegon. This research will provide implications for the government in determining effective policy directions in collecting state revenues. The object of the study of this discussion is KPP Pratama Cilegon from 2017 to 2021. The type of study of this discussion is quantitative research. The sample used is 60 data using secondary data. The technique of determining the sample using purposive sampling. The analysis technique used in this study is Path Analysis. The results showed that supervision had a positive and significant effect on tax revenues, tax audits had a positive and insignificant effect on tax revenues, while taxpayer compliance was not able to mediate the effect of tax oversight and tax audits on tax revenues. Key words: Tax Supervision, Tax Audit, Taxpayer Compliance, Tax Revenue
Co-Authors Abdul Aziz Ahmad Afe, Bayu Ryantoro Aryani, Zeni Badriah, Lilis Siti Barokatuminalloh Barokatuminalloh, Barokatuminalloh Djati, Wisnu Hastungkoro Etty Puji Lestari Fatmawati, Ayu Kurnia Firdaus, Anzar Alfat Floresti, Dwita Aprillia Gunawan, Ratna Setyawati Hery Awan Susanto Icuk Rangga Bawono, Icuk Rangga istiqomah istiqomah Jajang Jajang Laksono, Aura Dewi Amaryllis Adi Maryani, Sri Mayasari, Viviana Muhammad Rifqi Neni Widayaningsih Pertiwi, Destiana Indah Purnomo, Sodik Dwi Putra, Satria Iswara Rian Dwi Utami Rifda Naufalin Suharno Suharno Sulasih Sulasih Supriyanto Supriyanto Sutendi, David Utami, Rian Dwi Weni Novandari