@thesis{thesis,
		author={Victoria  Eunike},
		title ={Analis Efektivitas Pemeriksaan Dalam Upaya Meningkatkan Penerimaan Pajak Pada KPP Pratama Surabaya Gubeng},
		year={2019},
		url={http://repositori.ukdc.ac.id/260/},
		abstract={Tax audit is a series of activities to search for, collect, and process data or other information to verify compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of the tax legislation. The study aims to determine the effectiveness of tax audit to increase tax revenue. The purpose of reseaech is to determine the effectiveness of tax audit in an effort to tax revenue in KPP Pratama Surabaya Gubeng. This research uses descriptive research methods with a qualitative approach. 
This Research location is in KPP Pratama Surabaya Gubeng. The result showsthe effectiveness of SP2 completion in 2015 in the category effective with a percentage of 100%, in 2016 within the criteria is effective with a percentage of 100%, where in 2017 the level of effectiveness categorized as effective with a percentage of 100%.
In terms of the effectiveness of SKP, the year of 2015 is ineffective with a percentage of 59%, in 2016 falls within the criteria is ineffective with a percentage of 47,42%, and in 2017 the effectiveness level is ineffective with a percentage of 16,07%.}
		}