THE INFLUENCE OF SELF ASSESSMENT SYSTEM, AUDIT AND TAX COLLECTION ON REVENUE OF VALUE ADDED TAX (VAT)

Abstract The purpose of this research is to examine the effect of the Self-Assessment System, Tax Inspection, and Tax Collection on Value Added Tax Receipts partially and simultaneously. The population in this study were all private and corporate taxpayers registered at the Bandung Middle Tax Office. The sample used in this study is a time series of 60 months during the 2017-2021 period, in this study uses secondary data obtained from documentation at the KPP Madya Bandung. This research uses quantitative methods. The analysis technique used is multiple linear regression with the help of SPSS version 25.0. The study results show that the Self-Assessment System partially affects Value Added Tax Receipts. At the same time, Tax Audit and Tax Collection do not affect Value Added Tax Receipts. However, simultaneously the Self-Assessment System, Tax Inspection, and Tax Collection affect Value Added Tax Receipts at KPP Madya Bandung