This study aims to determine the effect of e-Filing on Corporate Taxpayer Income Tax Receipts at one of the Tax Offices in the city of Bandung. Based on the research used, descriptive and verification research methods at one of the KPP in the city of Bandung. To obtain data and information that will support this research, namely by collecting primary data and an in-depth description of the effect of e-Filing on Corporate Taxpayer Income Tax Receipts. The results of the correlation analysis showed a coefficient of 0.705. The regression estimation result is 15,581, showing the Corporate Taxpayer Income Tax Receipt value. If e-Filing increases in units, the acquisition of tax revenue will increase by 12.59 units. A positive sign indicates that the better the e-Filing, the more Income Tax receipts will also increase. A coefficient of determination of 0.496 indicates that e-Filing affects Corporate Taxpayer Income Tax Receipts by 49.6%, and the remaining 50.4% influences other factors not examined by the author, such as Corporate Taxpayer Compliance at one of the Tax Offices in the City Bandung.

This research is to determine the effect of tax extensification on income tax receipts at one of the Tax Offices in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents, then process them through SPSS 20 to be tested, and then present the output results. After conducting analysis and discussion, the authors conclude that tax extensification positively influences income tax receipts at one of the tax offices in the city of Bandung. Therefore, to increase the magnitude of the effect of Tax Extensification on Income Tax Revenue, one of the Tax Offices in the City of Bandung should carry out Extensification activities consistently to be able to continue to increase the number of Taxpayers, establish cooperation with related external parties to improve the Tax Extensification strategy, such as employment agencies/treasurers government. The government agency in question is the Regional Government. In order to find out the number of Taxpayers and to know more about Taxpayers, as well as cooperate with the private sector, namely cooperation with employers in companies registered at the Bandung Cibeunying Primary Tax Service Office to make it easier for their employees who have not registered in enroll en masse.

The state's critical role in tax revenue is essential for national development's sustainability and smooth running. One way to increase tax revenue is to conduct tax audits on potentially problematic taxpayers. This study aims to explore the tax audit instrument. Researchers tested the statement instrument to measure tax audits from employee perceptions directly related to tax audits, with as many as 40 people at one tax office in Bandung. The researcher used an exploratory factor analysis approach with the principal axis factor and oblimin extraction methods. The calculation results show the KMO value of 64.2%; the tax audit variable form into four factors. Furthermore, a simple calculation using the Partial Least Square (PLS) approach shows adequate validity and reliability values. The calculation results indicate that the statement items developed from the aspects of the audit, implementation, and reporting of the tax audit results meet the initial criteria to become an indicator of measuring the tax audit instrument. The study results provide an adequate tax audit instrument; however, further testing needs to validate this instrument to use in general.