PENGARUH KUALITAS PENETAPAN PAJAK DAN EFEKTIFITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK

Abstract

Tax is one of the implications of the fiscal policy of the government. Efforts to increase the amount of disbursement of tax arrears, billing is an attempt to dilute the tax arrears which must pay attention to the principle of balance between the cost of billing with revenue obtained from the implementation of the billing in the disbursement of tax arrears. Through government tax can certainly suppress the inflation rate. The quality of the assessment demonstrated the suitability of the amount of tax to be paid and the amount of income derived by the taxpayer. Effective tax collection is an appropriate means to achieve the maximum tax revenue. Letter of reprimand, a warning letter or other similar letter is a letter issued by officials to admonish or warn taxpayers to settle their tax debt until maturity. But sometimes billing with a warning letter is not enough. Forced letter is a letter sent to taxpayers who have tax arrears, forced letter sent after the warning letter was ignored by the taxpayer.

        This study aims to determine the effect of a tax assessment quality and effectiveness of tax collection with a letter of reprimand and forced letter to the disbursement of tax arrears to the Tax Office (KPP) Branch Primary Padang. The samples used were STO Padang office data with direct observation. Data were processed using SPSS 15. The results showed that: 1) There is no stipulation Effect Against Tax Arrears Disbursement Pajak.2) There Influence Effectiveness tax Billing Warning Letter Against Liquefaction Tax Arrears. 3) There is no Influence Effectiveness tax Billing forced letter.

 

Keywords:      Disbursement of tax arrears, Tax Determination quality, effectiveness, Warning Letter, Letter Forced