The Effect of Tax Audit And Tax Collection On Corporate Income Tax Receipt

Jayanthi Octavia, Citra Laksmi Kusuma

ICOBEST 2022 - Empowering World Optimism and Revitalization Through Scientific Framework - ISBN

Abstract

The purpose of this research is to determine the effect of Tax Audit and Tax Collection on Corporate Income Tax Receipt. This research was conducted at the Bandung Bojonagara Tax Service Office for the 2016-2020 period. Based on the variables studied, the type of research used is descriptive and verification with a quantitative approach. While the analytical method used is multiple linear regression analysis, correlation coefficient analysis, analysis of the coefficient of determination, and hypothesis testing using t test. The results in this research indicate that tax audits have a positive effect on corporate income tax receipt, and tax collection has a positive effect on corporate income tax receipt at KPP Pratama Bandung Bojonagara. This means that every increase in tax audit will increase the corporate income tax receipt, and every increase in the tax collection will increase the the corporate income tax receipt.The results of this research are expected can provide input to the Tax Service Office in order to maximize Corporate Tax Revenue.

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