Title: ANALYSIS OF THE EFFECT OF TAX AUDITS, TAX COLLECTION AND TAXPAYER BEHAVIOR ON THE DETECTABILITY OF TAX ARRESTS AT THE REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES, EAST JAVA I, SURABAYA
Authors: APRIL HARI KARTININGTYAS
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
In order to reduce the amount of tax arrears, it is necessary to make efforts to optimally liquidate tax arrears through increasing operational activities of inspection and collection intensively and improving the services of state apparatus to taxpayers accompanied by the application of sanctions in accordance with applicable laws and regulations to increase taxpayer awareness so that they behave positively in carrying out their tax obligations voluntarily (voluntary compliance). The purpose of this study is to prove that tax inspections, tax collection and taxpayer behavior have a significant effect on the amount of tax arrears both simultaneously and partially as assessed by the tax inspection and collection team and taxpayer responses as a control.
The type of data used in this study is primary data obtained directly from respondents, namely tax examiners and colassistant professors, as well as taxpayers as controls for the results of the examiners and colassistant professors. The analysis technique used is Multiple Linear Regression with classical assumptions.
The results of the study prove that tax audits and taxpayer behavior towards 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 have a significant effect on the amount of tax arrears with a probability smaller than 0.05, namely 0.000 and 0.000 respectively. While tax collection and taxpayer behavior towards tax collection also have an effect on the amount of tax arrears simultaneously with a coefficient of determination (R2) of 0.455 which shows that tax collection and taxpayer behavior towards tax collection are able to explain the amount of tax arrears by 45.5%, partially also have an effect on the amount of tax arrears with a partial correlation of 0.542 (29.38%) and -0.411 (16.89%) respectively. These results are also supported by responses from Taxpayers that the large amount of arrears is due to Taxpayers consistently carrying out their tax obligations from an administrative perspective, but their understanding of tax regulations, especially the sanctions for material tax obligations, namely paying taxes, is very lacking, so that Taxpayers do not pay attention to the large amount of tax arrears.
Keywords: Tax Investigation, Tax addiction, Taxpayer behavior and Amount of tax arrears
Sources: http://repository.unair.ac.id/34330/