PENGARUH JUMLAH PENGUSAHA KENA PAJAK, PEMERIKSAAN PAJAK DAN SURAT TAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) STUDI PADA KPP PRATAMA KAYU AGUNG PERIODE 2017-2019

This study aims to determine empirically the effect of the number of taxable entrepreneurs, tax audits and tax bills on value added tax (VAT) revenue. The population used in the study is corporate taxable entrepreneurs (PKP) registered at KPP Pratama Kayu Agung for the period 2017-2019 which includes data in the form of registered taxable entrepreneurs, SKPKB reported by PKP and tax bills issued by KPP for the 2017-2019 period. Samples were obtained using purposive sampling method with a total of 36 samples. The data analysis technique used is multiple regression analysis. The results of the research partially show that the number of taxable entrepreneurs and tax bills has a positive and significant effect on VAT revenues, while tax audit has a positive but not significant effect on VAT revenues.