ANALISIS EFEKTIVITAS PEMERIKSAAN PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK (Studi Kasus : Kantor Pemeriksaan Pajak Pratama Mataram Barat)

This study aims to test the compliance of taxpayers in carrying out tax obligations and measure effectiveness by using the number of examination warrant and the amount of tax revenue on the results of tax audits conducted. Data collection uses documentation techniques in the functional part of tax audits at the West Mataram Primary Tax Service Office in 2016 to 2018. This study uses descriptive research methods with a qualitative approach by analyzing data reduction, data presentation and drawing conclusions. The results of this study indicate the effectiveness in terms of the completion of the audit warrant and in terms of tax revenue for the results of the examination tends to fluctuate each year