Published: 2025-04-01
Pengaruh Pemeriksaan Pajak, Penagihan Pajak, dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN)
DOI: 10.35870/jemsi.v11i2.3965
Downloads
Abstract
This study aims to analyze the effect of Tax Audits, Tax Collection, and the Number of VAT-Registered Taxpayers (PKP) on Value Added Tax (VAT) Revenue at the KPP Pratama Sekayu. The research method used is quantitative with a descriptive and inferential analysis approach. The data used in this study was obtained from KPP Pratama Sekayu by collecting primary data through questionnaires and secondary data from related reports. Data analysis was conducted using SPSS version 26. The results show that Tax Audits do not significantly affect VAT revenue, possibly due to the low follow-up on audit results and other administrative factors. In contrast, Tax Collection and the Number of PKP significantly affect VAT revenue, with effective tax collection increasing VAT revenue. The simultaneous test (F-test) shows that, overall, the variables of Tax Audits, Tax Collection, and the Number of PKP significantly affect VAT Revenue, with an R value of 0.458, meaning that approximately 45.8% of the variation in VAT revenue can be explained by these three variables. This study recommends that KPP Pratama Sekayu improve the effectiveness of tax audits and collections and strengthen taxpayer compliance through more intensive education and outreach.
Keywords
Tax Audit ; Tax Collection ; Number of PKP ; VAT Revenue ; Taxpayer Compliance
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 11 No. 2 (2025)
-
Section: Articles
-
Published: %750 %e, %2025
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/jemsi.v11i2.3965
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.
Sinta Habibah
Program Studi Ekonomi Akuntansi, Universitas Indo Global Mandiri, Jalan Jendral Sudirman No. 629 Palembang Kodepos 30129.
Lili Syalitri
Program Studi Ekonomi Akuntansi, Universitas Indo Global Mandiri, Jalan Jendral Sudirman No. 629 Palembang Kodepos 30129.
Vhika Meiriasari
Program Studi Ekonomi Akuntansi, Universitas Indo Global Mandiri, Jalan Jendral Sudirman No. 629 Palembang Kodepos 30129.
-
Afiah, E. T., Kusumawati, N., & Ulfa, M. (2024). Pengaruh Self Assessment System, Pemeriksaan Pajak, Dan Penagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (Ppn) Pada Kpp Pratama Serang Barat. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 4(2), 875-884. https://doi.org/10.46306/rev.v4i2.369.
-
Anjarsari, N. N. V., & Noviari, N. (2017). Analisis Efektivitas Pelaksanaan Penagihan Pajak Aktif Dengan Menggunakan Konsep Value For Money. Jurnal Akuntansi, 18(3).
-
Ariyanti, R., Malik, R. A., Anggraeni, I., Hanum, L., Sari, I. A., Kurniati, S., ... & Toatubun, H. (2024). Pengantar Perpajakan.
-
Aspexsia, A. P., & Halim, A. (2018). Pengaruh Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Di Indonesia. ABIS: Accounting and Business Information Systems Journal, 7(1). https://doi.org/10.22146/abis.v7i1.58814.
-
Aulia, Y. (2021). Pengaruh restitusi pajak pertambahan nilai dan jumlah pengusaha kena pajak terhadap penerimaan pajak pertambahan nilai dengan sosialisasi perpajakan sebagai variabel moderasi (studi pada KPP Mulyorejo Surabaya). Jurnal Pabean (Perpajakan Bisnis Ekonomi Akuntansi Manajemen), 3(1), 1-10.
-
Diatmika, I. P. G. (2023). Pengaruh Self Assessment System, Pemeriksaan Pajak, Dan Penagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai Pada Kpp Pratama Singaraja. Jimat (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 14(03), 811-823. https://doi.org/10.23887/jimat.v14i03.65115.
-
Febriansyah, A., Aprilia, R. T., & Gunawan, S. (2023, March). Impacts of Growing Number of Taxable Entrepreneurs on the Revenue of Value Added Tax. In Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities (Vol. 6, pp. 445-449).
-
Manalu, D. (2022). Pengaruh Kesadaran, Sanksi, dan Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak di KPP Pratama Surabaya Sawahan (Doctoral dissertation, UNIVERSITAS BHAYANGKARA SURABAYA).
-
Meiriasari, V., Ratu, M. K., & Putri, A. U. (2022). Efektivitas Penagihan Pajak Dengan Surat Teguran Dan Surat Paksa Terhadap Penerimaan Pajak Kpp Madya Palembang. Jurnal Ecoment Global, 7(1). https://doi.org/10.35908/jeg.v7i1.2267.
-
Migang, S., & Wahyuni, W. (2020). Pengaruh Pertumbuhan Self Assessment System, Pemeriksaan Pajak dan Penagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) pada KPP Pratama Balikpapan. Jurnal Ekonomi Dan Bisnis, 23(01), 1-5. https://doi.org/10.31941/jebi.v23i01.1095.
-
Mu, R., Fentaw, N. M., & Zhang, L. (2022). The impacts of value-added tax audit on tax revenue performance: the mediating role of electronics tax system, evidence from the Amhara region, Ethiopia. Sustainability, 14(10), 6105.
-
Panjaitan, F., & Sudjiman, P. E. (2021). Pengaruh self assessment system, pemeriksaan pajak dan penagihan pajak terhadap penerimaan PPN di Kota Bekasi Selatan. Jurnal Ekonomis, 14(1b). https://doi.org/10.58303/jeko.v14i1b.2506.
-
Safinatunnayah, Z. A. (2023). Pengaruh Pemeriksaan Pajak, Penagihan Pajak Dan Kepatuhan Wajib Pajak Terhadap Efektifitas Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Depok Cimanggis. Jurnal Bina Akuntansi, 10(2), 651-675.
-
Sari, M. M. R., & Afriyanti, N. N. (2012). Pengaruh Kepatuhan Wajib Pajak Dan Pemeriksaan Pajak Terhadap Penerimaan Pph Pasal 25/29 Wajib Pajak Badan Pada Kpp Pratama Denpasar Timur. Jurnal Ilmiah Akuntansi dan Bisnis, 7(1), 1-21.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright and Licensing Agreement
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
- Authors retain full copyright of their work
- Authors grant the journal right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0)
- This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.