Title: ANALYSIS OF THE INFLUENCE OF TAX AUDIT, TAX COLLECTION AND TAXPAYER BEHAVIOR ON THE DETECTION OF THE AMOUNT OF TAX ARRANGEMENTS AT THE REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES OF EAST JAVA I SURABAYA

Authors: APRIL DAY 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, efforts need to be made to disburse tax arrears optimally by increasing intensive inspection and collection operational activities as well as improving state apparatus services to taxpayers accompanied by the application of sanctions in accordance with applicable laws and regulations to increase taxpayer awareness so that they behave positively. carry out their tax obligations voluntarily (voluntary compliance). The aim of this research is to prove that tax audits, tax collection and taxpayer behavior have a significant effect on the amount of tax arrears both simultaneously and partially as assessed by the audit team and tax collectors as well as the taxpayer's response as a control.

The type of data used in this research is primary data obtained directly from respondents, namely tax inspectors and collectors and taxpayers as a control for the results of tax auditors and collectors. The analysis technique used is Multiple Linear Regression with classical assumptions.

The research results prove that tax audits and Taxpayer behavior regarding 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. Meanwhile, tax collection and Taxpayer behavior regarding tax collection also influence the amount of tax arrears simultaneously with a coefficient of determination (R2) of 0.455 which shows that tax collection and Taxpayer behavior regarding tax collection are able to explain the amount of tax arrears of 45.5%, collectively. partial also influences the amount of tax arrears with partial correlations 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 because Taxpayers are consistent in carrying out tax obligations from an administrative perspective but their understanding of tax regulations, especially sanctions for material tax obligations, namely paying taxes, is very poor, so Taxpayers do not pay attention to the size of tax arrears.

Keywords: Tax Investigation, Tax addiction, Taxpayer behavior and Amount of tax arrears

Sources: http://repository.unair.ac.id/34330/