Effects of Tax Supervision and Tax audit on Tax Revenues (Case Study at KPP Pratama Pekanbaru Senapelan)

Abstract

This Study aims to determine the effect of tax supervision and tax audit on tax revenues. The population of this study was time series data of supervision activities from the period January 2019 to December 2021, namely 36 months. These activities included the letter of requests for an explanation of data and/or information (SP2DK), tax audits of the issuance of notice of tax underpayment assessment (SKPKB), notice of additional tax underpayment assessment (SKPKBT), and notice of tax collection (STP) for individuals and entities registered at Pratama Pekanbaru Senapelan Tax Service Office. The data were collected using the total sampling method. Meanwhile, the data collection method was documentation. The obtained data were analyzed and processed using the SPSS program. The results of this study indicate that tax supervision significantly affects tax revenue at Pratama Pekanbaru Senapelan Tax Service Office. A partial hypothesis test has discovered that the tax supervision variable has a greater t-count value than the t-table value (2.698 > 2.034) but has a smaller significant value than 0.05 (0.011 < 0.05). Meanwhile, the tax audit does not significantly affect tax revenue at Pratama Pekanbaru Senapelan Tax Service Office. Meanwhile, the partial hypothesis test has revealed that the tax audit variable has a smaller t-count value than the t-table value (0.275 < 2.034) and a greater significant value than 0.05 (0.275 > 0.05). These results show that tax control has a significant effect while tax audit has no significant effect on tax revenue at Pratama Pekanbaru Senapelan Tax Service Office.