Influence of Tax Examination to Compulsory Tax Compatibility in the Corporate of South Makassar KPP Pratama

Abstract

This study aimed to determine the effect of the Tax Inspection of the Ke compliance taxpayer on STO South Makassar. Respondents in this study are taxpayer Agency totaling 100 samples registered on KPP Pratama Makassar Selatan. Hypothesis in this research use simple linear regression. Data collection used the primary data obtained from the questionnaire using the slovin formula. The results of this study indicate that tax hamming has a positive and significant effect on Taxpayer Compliance Agency at KPP Pratama Makassar Selatan. More precisely this result is supported by the result of calculation of comparison tarithmetic with ttable, obtained value tcount 3.449> 1.660 ttable. The results of this comparison indicate that the Tax Inspection has a positive and significant impact on Taxpayer Compliance in KPP Pratama Makassar.