PENGARUH TINDAKAN PENAGIHAN PAJAK AKTIF DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KPP PRATAMA PADANG

Abstract

Active tax collection is a continuation of passive tax collection, where the tax authorities in this collection efforts more actively in the implementation of the collection of tax arrears. This study aimed to clarify the effect of active tax collection action with a letter of reprimand and a letter of tax arrears forced to liquefaction. The type of data in this study are secondary data drawn from the office KPP Pratama Padang. The sampling method using the method of purposive sampling criteria are derived from the tax arrears STP / SKPKB / SKPKBT, and tax arrears 3 (three) years from 2010-2012. Analysis of the data used the classic assumption test and multiple linear regression analysis to test and prove the research hypothesis.

The  results of this study indicate that the warning letter and the letter does not have forced a significant effect. It can be concluded, that the active tax collection letter with a letter of reprimand and forced in KPP Pratama Padang does not affect the disbursement of tax arrears that occurred.

Keywords: liquefaction of tax arrears, letters of reprimand, and forced letter