THE EFFECT OF INTERNAL CONTROL SYSTEM ON TAX EFFECTIVENESS THROUGH THE STRENGTHENING OF TAX OBLIGATION IN TAX SERVICE OFFICES IN MAKASSAR CITY

The purpose of this study was to determine the effect internal control systems and taxpayer compliance on tax effectiveness at Tax Service Office in Makassar City. This research conducted quantitatively used a questionnaire as means collecting data. For testing hypotheses using Structural Equation Modeling analysis tools with Smart-PLS Version 3.0 program. population were all employees City has 460 employees. sampling technique uses purposive sampling. So that sample 127 samples from employee respondents Account Representative section, checking section collection Office. results indicate system significant positive effectiveness, indicating taxpayers is needed detect number deviations committed by taxpayers, indicates understanding awareness regarding their obligations appeals authorities (tax officers) pay taxes accordance provisions, does not have WP compliance, more directed form supervision prevent occurrence misuse fraud fall mediate strengthening towards or supervision, committing irregularities fraud.