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ACHMADI AMIR (2018). The Influence of Tax Examination and Tax Arrears on Personal Income Tax (PPh) Revenue at the Tax Office (KPP) Pratama North Makassar (Supervised by Mr. H. Syiar Rinaldy and Mrs. Lusiana Kanji).
This Study aims determine The Influence of Tax Examination and Tax Arrears on Personal Income Tax (PPh) Revenue in the Tax Office (KPP) Pratama North Makassar. The type of research used is quantitative approach. This study uses monthly data from 2015 to 2017 with a sample of 36 months. Sources of data in this study are secondary data derived from documentation of the Tax Office (KPP) Pratama North Makassar. The test results from these data have been tested of classical assumption in the form of normality test and heteroscedasticity test. Methods data analysis uses descriptive statistical analysis.
The results showed that the Tax Examination (X1) had a positive and significant effect on Personal Income Tax (PPh) Revenue, while the Tax Arrears variable (X2) had a positive and insignificant effect of Personal Icome Tax (PPh) Revenue (Y). The results of the study simultaneously state the Tax Examiantion and Tax Arrears have a positive and significant effect on the Personal Income Tax (PPh) Revenue of individuals with the ability of independent variables in explaining the dependent variable of 22,4%.

Keywords : Tax Examination, Tax Arrears, Personal Income Tax (PPh) Revenue.