<![CDATA[The increasing of tax revenue is conducted in two ways, which are tax audit and tax collection. A succesfull of tax audit is conducted with notice the principle of tax efficiency that can be measured with key performance indicator of tax audit efficiency and the successful of tax collection which is can be measured with tax coverage ratio. The method of this research is descriptive method with qualitative approach. The purpose of this research are to know the level of the efficiency of implementation tax audit and the successful of the tax collection in order to increase tax revenue in KPP Madya Malang, and to know the factors in support and inhibitor efficiency of implementation tax audit and tax coverage ratio. The result show that the efficiency of implementation tax audit in KPP Madya periods 2010-2014 has been appropriated with the efficiency principal, with the ratio of completion tax audit above 100% and the growth of realization of tax revenue for the result of the audit had fluctuation. During periods 2010-2014 the realization of revenue has not yet reached the potential of tax revenue, however the growth of realization of tax revenue has increased. Keywords: Tax Potention, Tax Collection, Tax Compliance, Audit ABSTRAK Peningkatan penerimaan pajak dilakukan dengan dua cara yaitu dengan melakukan pemeriksaan pajak dan pemungutan pajak. Keberhasilan pelaksanaan pemeriksaan pajak dilakukan dengan memperhatikan asas efisiensi pajak yang diukur dengan Key Performance Indicator Efisiensi Pemeriksaan Pajak dan keberhasilan pemungutan pajak dapat diukur dengan menggunakan Tax Coverage Ratio (Rasio Pemungutan Pajak). Metode penelitian yang dingunakan adalah metode penelitian deskriptif dengan pendekatan kualitatif. Tujuan dari penelitian ini untuk mengetahui tingkat efisiensi pemeriksaan pajak dan keberhasilan pemungutan pajak dalam meningkatkan penerimaan pajak di KPP Madya Malang, dan mengetahui faktor-faktor pendukung dan penghambat pelaksanaan efisiensi pemeriksaan pajak dan keberhasilan pemungutan pajak. Hasil penelitian ini menunjukkan bahwa efisiensi pelaksanaan pemeriksaan di KPP Madya periode 2010-2014 sudah sesuai prinsip efisiensi dengan rasio penyelesaian pemeriksaan diatas 100% dan laju pertumbuhan penerimaan atas hasil pemeriksaan yang mengalami flutuasi. Selama periode 2010-2014 realisasi penerimaannya belum mencapai potensi penerimaan pajaknya, namun laju pertumbuhan penerimaan pajak mengalami peningkatan setiap tahun. Kata kunci: Potensi Pajak, Pemungutan Pajak, Kepatuhan Pajak, Pemeriksaan]]>
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