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Oleh:
Alfi’ah Rachmata
135020301111076
Dosen Pembimbing:
Devy Pusposari, M.Si., Ak.
By:
Alfi’ah Rachmata
135020301111076
Supervisor:
Devy Pusposari, M.Si., Ak.
Tax is the largest source of revenue for Indonesia. Therefore, the government
always strives to increase public awareness in paying tax to increase tax revenue.
The objective this study is to illustrate the relationship between tax inspection and
tax billing with corporate income tax revenue. This descriptive research uses
quantitative data. Convenience sampling method is used to determine the sample.
This research uses primary data obtained from Big Tax Office of Malang
regarding. Corporate income tax revenue report and the number of tax
underpayment assesment letter and distress warrant issued by Big Tax Office of
Malang. The data are monthly from 2013 to 2016 which are descriptive statistics
analysis. The result of this study shows that tax inspection increases corporate
income tax revenue one month after the issuance of tax underpayment assesment
letter and that tax billing increases corporate income tax revenue whenever
distress warrant is issued. Tax Inspection and Tax Billing have a relationship with
the increase of corporate income tax revenue in Big Tax Office of Malang.