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FINA INDASARI, the effect of tax audit and tax collection on tax revenue at the tax office Pratama North of Makassar (guidance by Abdi Akbar Idris, and Sahidah).
This research airned to determine the effect of tax audit and tax collection on tax revenue at the tax office Pratama North of Makassar. Collecting data using secondary data obtained from the tax office Pratama North of Makassar. The population in this study is tax audit data, tax collection data, and tax revenue data, while the sampling technique used is 36 months saturated samples. Regression models used have met the assumptions of classical assumptions in the form of normality, multicoloniearity assumptions, and the heteroscedasticity assumptions. The method of data analysis used is multiple linear regression analysis. The results of the study indicate that the proposed hypothesis is accepted because it shows the results of a positive significant hypothesis test. This mean that tax audit dan tax collection have a positive and significant effect on tax revenue.
Keywords : Tax Audit, Tax Collection, Tax Revenue