Proceedings of the First International Conference on Science, Technology, Engineering and Industrial Revolution (ICSTEIR 2020)

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The Effect of Tax Audit, Tax Billing, and Tax Sanctions on Value Added Tax Revenues (Survey on KPP in Bandung City Registered at the Regional Office of DJP West Java I for the 2015-2019 Period)

Authors
Rima Fitriyani, N. Heryah
Corresponding Author
Rima Fitriyani
Available Online 13 March 2021.
DOI
10.2991/assehr.k.210312.018How to use a DOI?
Keywords
Tax audit, Tax billing, Tax sanctions, Value added tax
Abstract

This study aims to explore the factors that can affect value added tax revenue at KPP in Bandung City with time measurements from 2015-2019. The variables in this study consist of tax audit, tax billing, and tax sanctions as independent variables, and value added tax revenue as the dependent variable. The population in this study were KPPs in the city of Bandung, with a total sample of 2 KPP, namely KPP Pratama Bandung Tegallega and KPP Pratama Bandung Cicadas which were taken according to the research criteria determined by the purposive sampling method. The data testing technique was carried out using descriptive and verification methods, with classical assumption testing, multiple linear regression tests, determination coefficient test, multiple correlation coefficient test, and hypothesis testing. Individual research results indicate that tax audit has a positive and insignificant effect on value added tax revenue, tax billing has a negative and insignificant effect on value added tax revenue, and tax sanctions have a positive and insignificant effect on value added tax revenue. And the results of the research together show that the tax audit, tax billing, and tax sanctions have no effect on the value added tax receipts at the two KPPs registered at the Regional Office of the DJP West Java Indonesia for the 2015-2019 period.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the First International Conference on Science, Technology, Engineering and Industrial Revolution (ICSTEIR 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
13 March 2021
ISBN
10.2991/assehr.k.210312.018
ISSN
2352-5398
DOI
10.2991/assehr.k.210312.018How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Rima Fitriyani
AU  - N. Heryah
PY  - 2021
DA  - 2021/03/13
TI  - The Effect of Tax Audit, Tax Billing, and Tax Sanctions on Value Added Tax Revenues (Survey on KPP in Bandung City Registered at the Regional Office of DJP West Java I for the 2015-2019 Period)
BT  - Proceedings of the First International Conference on Science, Technology, Engineering and Industrial Revolution (ICSTEIR 2020)
PB  - Atlantis Press
SP  - 112
EP  - 120
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210312.018
DO  - 10.2991/assehr.k.210312.018
ID  - Fitriyani2021
ER  -