Self Assessment System, Pemeriks PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) DI KPP PRATAMA BANJARMASIN

Rara Gustiana (Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin)
Ruslinda Agustina (STIE Nasional Banjarmasin)
Maulida Hayati (STIE Nasional Banjarmasin)

Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Vol 19 No 1 (2026): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.19 No. 1, Maret 2026

The purpose of this study is to empirically demonstrate the influence of the Self-Assessment System, Tax Auditing, and Tax Collection on Value-Added Tax (VAT) Revenue at the Pratama Tax Service Office (KPP Pratama) of Banjarmasin. The methodology employed in this study is a quantitative approach. Sampling was conducted using purposive sampling, comprising 30 trading companies with a total of 150 data observations. The research data were processed using SPSS software, version 26. The findings of this study conclude that, partially, the Self-Assessment System has a significant effect on VAT revenue; likewise, Tax Auditing has a significant effect on VAT revenue, and Tax Collection has a significant effect on VAT revenue. Simultaneously, the Self-Assessment System, Tax Auditing, and Tax Collection collectively exert a significant influence on VAT Revenue.