Empirical Study on the Levels of Tax Audit and of Tax Compliance: Case Study in KPP Madya Sidoarjo

The study was conducted to determine the levels of tax audit and of tax compliance at Madya Sidoarjo Tax Office. The descriptive-qualitative method was applied in it. The taxpayers at Madya Sidoarjo Tax Office are selected based on the segmentation. The largest taxpayers are referred to the Regional office of the Directorate General of Taxation in East Java II. The selected taxpayers will be directly proportional to the potential tax revenue, which can be maximized. The researchers will analyze the level of taxpayers’ compliance and of errors in the fulfillment of tax obligations.