PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK YANG DIMODERASI OLEH PEMERIKSAAN PAJAK PADA KPP PRATAMA MEDAN KOTA

Abstract

This study aims to determine and analyze the influence of taxpayer compliance level to increase tax revenue moderated by tax audit. This research was conducted at Tax Office (KPP) Pratama Medan Kota. The research was conducted by distributing questionnaires to the employees of the tax audit section of 10 samples to test the implementation of tax audit and also to the compulsory of collectors as much as 54 samples to test taxpayer compliance and measure tax revenue in Tax Office (KPP) Pratama Medan Kota. The type of research used in this study is the type of descriptive quantitative research that explains the figures that exist and describe the research data as well as drawing the conclusions about taxpayer compliance as independent variables, to tax revenue as a dependent variable and through tax examination as a moderation variable.
The results showed that partially taxpayer compliance has a positive effect on tax revenue through tax examination as a moderation variable with a significance value of 0.128. Taxpayer compliance has a positive and significant effect on tax revenue with a significance value of 0.074 and taxpayer compliance has a positive and significant impact on tax revenue through tax audit as a moderating variable. Taxpayer compliance has a positive and significant effect on tax revenue with tax audit as a moderating variable.
The conclusion in this study is taxpayer compliance does not directly affect the tax revenue with the value of indirect effect > direct effect with a value of 0.672 < 0.650. So it can be said variable tax audit is to mediate the influence of taxpayer compliance with tax revenue. Suggestions for further research is to add independent variables and use SEM analysis tools with the aim of knowing more in research objectives and targets.