ANALYSIS OF THE EFFECT OF TAX AUDIT, TAX COLLECTION AND TAXPAYER'S BEHAVIOR ON THE DETECTIBILITY OF THE Amount of TAX arrears AT THE REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES, EAST PART I JAVA, SURABAYA
Amount: ANALYSIS OF THE EFFECT OF TAX AUDIT, TAX COLLECTION AND TAXPAYER'S BEHAVIOR ON THE DETECTIBILITY OF THE Amount of TAX arrears AT THE REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES, EAST PART I JAVA, SURABAYA
Authors: APRIL KARTININGTYAS DAY
Memberships: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Airlangga University
Abstract
In order to reduce the amount of tax arrears, it is necessary to strive for optimal disbursement of tax arrears through increased operational activities of intensive inspection and collection and improvement of state apparatus services to taxpayers accompanied by the application of sanctions in accordance with applicable laws and regulations to increase awareness of taxpayers to behave positively. carry out their tax obligations voluntarily (voluntary compliance). The purpose of this study is to prove that tax audits, tax collections and taxpayer behavior have a significant effect on the amount of tax arrears either simultaneously or partially assessed by the audit team and tax collectors as well as the response of taxpayers as controls.
The type of data used in this study is primary data obtained directly from respondents, namely examiners and tax collectors and taxpayers as controls from the results of examiners and tax collectors. The analysis technique used is Multiple Linear Regression with classical assumptions.
The results of the study prove that the tax audit and the behavior of taxpayers on tax audits simultaneously have a significant effect on the amount of tax arrears with a calculated F of 17,014 and a probability of 0,000 < 0,05, partially also having a significant effect on the amount of tax arrears with a probability smaller than 0,05. .0,000 which is 0,000 and 2 respectively. Meanwhile, tax collection and behavior of taxpayers on tax collection also affect the amount of tax arrears simultaneously with a coefficient of determination (R0,455) of 45,5 which indicates that tax collection and behavior of taxpayers on tax collection can explain the amount of tax arrears of 0,542%. partial also affects the amount of tax arrears with a partial correlation of 29,38 (0,411%) and -16,89 (XNUMX%). These results are also supported by responses from taxpayers that the amount of arrears is due to the fact that taxpayers consistently carry out tax obligations from an administrative perspective but their understanding of tax regulations, especially sanctions from material tax obligations, namely paying taxes is very less, so taxpayers do not pay attention to the amount of tax arrears.
Keywords: Tax Investigation, Tax addiction, Taxpayer behavior and Amount of tax arrears
sources: http://repository.unair.ac.id/34330/
