PENGARUH KEWAJIBAN KEPEMILIKAN NPWP, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, SURAT PAKSA PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK (Pada Kantor Pelayanan Pajak Pratama di Kota Semarang)

Abstract

The objective of this research was to analyse the influence of obligation to have tax number, tax audit and tax collection toward tax revenue. The respondes in this research were tax ojfficers at KPP Pratama on Semarang city. Total sample in this research were 100 persons at 5 different KPP Pratama offices in the Semarang city. Sampling methods in this research used convenience sampling, whereas the data processing method was used multiple linear regression.
The result showed that the obligation to have tax number, tax audit, tax collection, tax forced letter, awareness taxpayer show positive significant influence on tax revenue. Variables which have the most significant influence on tax revenue was tax collection with the largest beta value among other independent variables was 0,309. This research supports the research conducted by Syahab and Gisijanto (2008) and Titin Vegirawati (2011).
Keywords : obligation to have tax number, tax audit, tax collection, tax forced letter, awareness taxpayer.