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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Jatilima : Jurnal Multimedia Dan Teknologi Informasi JURNAL ILMIAH KOHESI Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) JURNAL MANAJEMEN AKUNTANSI (JUMSI) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Ekonomi Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Innovative: Journal Of Social Science Research International Journal of Economics and Management
Ahmad Sani
Fakultas Ekonomi Bisnis, Universitas Harapan Medan Program Studi Akuntansi
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Journal : JURNAL ILMIAH KOHESI

 1 
MENINGKATKAN KEPATUHAN WAJIB PAJAK DENGAN PEMERIKSAAN PAJAK, PENGETAHUAN PERPAJAKAN DAN PELAYANAN PEGAWAI PAJAK SEBAGAI PREDIKTOR PADA KPP PRATAMA MEDAN KOTA AHMAD SANI; SITI ANISYAH
JURNAL ILMIAH KOHESI Vol 4 No 3 (2020): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

Tax is one of the biggest sources of state revenue to finance development activities. However, the low level of taxcompliance in meeting tax obligations in Indonesia especially KPP Pratama Medan Kota, the realization of tax revenue didnot reach the target set. The purpose of this study was to determine the effect of tax audits, tax knowledge and taxemployee services to improve taxpayer compliance. This research uses an associative approach with the number ofregistered taxpayers population and submits Annual Tax Return in KPP Pratama Medan Kota in 2016 as many as 61,758.The sampling technique uses a random sample with the Slovin formula and the number of samples is 100 respondents.Data sources using primary data and data collection techniques using surveys and literature. Data analysis techniques usedmultiple linear regression, which was previously tested for validity, reliability, classic assumption and hypothesis testing. Theresults showed that the tax audit did not significantly influence the compliance of individual taxpayers. Knowledge of taxationhas a significant effect on taxpayer compliance in KPP Pratama Medan Kota. Knowledge of taxation has a significant effecton taxpayer compliance in KPP Pratama Medan Kota. Tax audits, tax knowledge, and services of tax officers together havea significant effect on taxpayer compliance in KPP Pratama Medan Kota.
Co-Authors Arlina Pratiwi Purba Azwansyah Habibie, Azwansyah Desi Ika Egy Permana Fiqhi Opie Darmawan Iman Indrafana KH Kartika Wulandari Kharisma Fani Sitepu Mhd. Fazharullah Monica Angelin Nasution Muhammad Arief Muhammad Karya Satya Azhar PA. Andiena Nindya Putri Rizki Fillhayati Rambe Ruswan Nurmadi SATRIYAS ILYAS Shella Alanda SITI ANISYAH Syamsul Bahri Arifin Syamsul Bahri Syamsul Bahri T. Aslam Deliar Rahman Tengku Mella Syafrian Putri Yani Suryani