PENGARUH TINDAKAN PENAGIHAN PAJAK AKTIF DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA BUKITTINGGI

Abstract

This study aims to determine the effect of active tax collection action with a letter of reprimand and forced letter to the disbursement of tax arrears at the Tax Office Primary Bukittinggi 2012-2014. Samples in this study is the number of warning letters and the number of letters as well as the forced disbursement of tax arrears from the year 2012-2014 for 36 months, namely January 2012-December 2014 were obtained from the Tax Office Primary Bukittinggi.

Technical analysis is used to test the hypothesis is multiple linear regression analysis which includes the F test, t test and the coefficient of determination were first tested using classic assumption test including normality test, multicollinearity test, autocorrelation and heteroscedasticity. Where a letter of reprimand affect the disbursement of tax arrears and forced letter does not affect the disbursement of tax arrears.

 

Keywords: Warning Letter, Letter Forced Liquidation Tax Arrears