Nurshidiq, Nurshidiq and Mulyadi, Mulyadi and Darmansyah, Darmansyah (2018) PENGARUH PEMERIKSAAN PAJAK DAN KOMPETENSI PEMERIKSA PAJAK TERHADAP PENERIMAAN PAJAK DENGAN SISTEM INFORMASI PERPAJAKAN SEBAGAI VARIABEL INTERVENING (Studi Pada Pemeriksa Pajak di KPP Penanaman Modal Asing Empat). Jurnal Ilmiah Ilmu Ekonomi (Jurnal Akuntansi, Pajak dan Manajemen), 7 (13). pp. 43-59. ISSN 2088-6969

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Abstract

Tax as one of the sources of state revenue from year to year, the revenue target that must be achieved is always increasing. Various attempts were made by the Directorate General of Taxes (DGT) to be able to achieve the predetermined revenue targets, both through intensification and extensification. Tax audit is one of the DGT's efforts in tax intensification to test compliance with tax obligations from taxpayers. So that the contribution of tax revenue from tax audit activities will increase. This study analyzes the effect of tax audit and tax audit competency on tax revenue with tax information systems as an intervening variable. The population of this study is the entire functional tax inspector in charge of examining taxes in the environment of the Tax Service Office (KPP) of Foreign Investment (PMA) Four. Data analysis method used is Structural Equation Modeling (SEM) method with Partial Least Square (PLS) approach and multigroup analysis using WarpPLS 5.0 program. The results of the research show that tax audit and tax auditor competency have a significant direct or indirect effect on tax revenue in KPP PMA Four with tax information system as an intervening variable.

Item Type:	Article
Uncontrolled Keywords:	tax audit, tax audit competency, tax information system and tax revenue
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi
Depositing User:	Perpus ID UMMI
Date Deposited:	19 Nov 2018 04:40
Last Modified:	19 Nov 2018 04:40
URI:	http://eprints.ummi.ac.id/id/eprint/565

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