PENGARUH PEMERIKSAAN PAJAK, KESADARAN WAJIB PAJAKDAN DAN SURAT TAGIHAN PAJAK TERHADAP PENERIMAANPAJAK ORANG PRIBADI

Abstract

                                                                  ABSTRACT 
This study aims to analyze the influence of tax audits, taxpayer awareness, and tax
bills on individual income tax revenue. The study collected data through
questionnaires from a sample of individual taxpayers. The analysis method used is
multiple linear regression, supplemented with descriptive statistics to describe the
characteristics of the data. The results of the F test show a significant value of
0.000, indicating that the overall regression model is significant, which means that
the independent variables have a simultaneous effect on variable Y. Meanwhile, the
results of the t test show that the variables tax audits have a negative impact on
individual income tax revenue. This suggests that a high intensity of tax audits may
cause discomfort or dissatisfaction among taxpayers, which in turn negatively
affects tax revenue. Conversely, taxpayer awareness has a significant positive
influence, indicating that increased understanding and compliance with tax
obligations can enhance tax revenue. Meanwhile, tax bills also show a negative
impact on tax revenue, suggesting that this method may be less effective in
encouraging increased tax payments. This research contributes to the government
and related parties in understanding the factors influencing individual income tax
revenue. The recommendations from this study include the need for more effective
and educational approaches to increase taxpayer awareness, as well as the
expansion of more humane strategies in the tax audit process and the issuance of
tax bills.

Keywords: Tax Revenue, Taxpayer Awareness, Tax Audit.