This study was conducted to find out how taxpayers calculate and report their taxes, and find out how far the role of tax audits in determining the tax payable. One of the efforts to realize the independence of a nation in financing development is to explore sources of funds originating from within the country in the form of taxes. Tax is a mandatory contribution to the state that is owed by an individual or entity that is coercive in nature based on the law, with no direct compensation and is used for state needs for the greatest benefitof the people. Tax audits are a guard fence so that tax payer remain in the corridor of tax regulations, then the Directorate General of Taxes is obliged to carry out law enforcement so that the process and implementation of the self assesment system can run according to the rules, both laws and other regulations. The purpose of the tax audit is to test compliance with the fulfillment of the tax obligations and to implement the provisions of the tax laws and regulations, including the determination, verification, or collection of materials related to the purpose of the audit.

Keywords : Tax Audit, Taxpayer, Determination of Taxes Payable.