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All Journal Jurnal Pajak Vokasi (JUPASI)
Oktaviani, Anggie Yuni
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Social Sciences

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Pengaruh Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Kepatuhan Pajak Pertambahan Nilai (PPn) Pada KPP Pratama Jakarta Pasar Rebo Pada Tahun 2022 Oktaviani, Anggie Yuni; Safitry, Martina
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i2.4108

Abstract

One of the Primary Revenue Streams for the State is Value-Added Tax (VAT). However, revenue deficits often stem from taxpayer non-compliance with Tax Regulations. This study aims to explore how tax audits and collection procedures affect VAT compliance at the Jakarta Pasar Rebo Tax Office in 2022. Employing a Quantitative Approach, this study employs the Slovin formula for sample selection. Data collection involves distributing questionnaires via Google Form, sourced from the Jakarta Pasar Rebo Tax Service Office. The findings of this study indicate that (1) Tax Audits and Collections significantly Influence VAT Compliance at the Jakarta Pasar Rebo Tax Office in 2022, (2) The results of the hypothesis t-test show a significant influence. From the t-test results yielding 2.176 > t-table 2.03. Tax examination yields an Unstandardized value of 0.388 points, (3) In the t-test, the result of the F-statistic is 48.823 > f-table = 3.28, meaning that all independent variables together have an effect on the dependent variable, (4) The determination test results reveal an R ² value of 0.742, suggesting a robust simultaneous relationship among all variables, contributing to 74.2% of compliance. The remaining 25.8% variation is attributable to unexamined factors
Co-Authors Safitry, Martina