PENGARUH SANKSI ADMINISTRASI TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kota Sukabumi)
Total View This Week0

Institusion

Universitas Muhammadiyah Sukabumi

Author

Meilinda, Indri

Subject

HF5601 Accounting 

Datestamp

2018-10-22 08:51:09 

Abstract :
This research was conducted at KPP Pratama Sukabumi. The phenomenon that occurs is still a lot of taxpayers who do not pay the tax debt, although it has been given administrative charges and the active billing action with letters of reprimand and forced letter, taxpayers still have not paid the tax debt so that disbursement of tax arrears difficult to achieve according to target. The purpose of this study is to see how big the administrative charges and active billing action on the Disbursement of Tax Arrears. The method used in this study is a quantitative method with secondary data collection techniques. The statistic test used is classical assumption test, multiple linear regression, hypothesis test and coefficient of determination with SPSS software. The results show that administrative charges and active billing actions affect simultaneously, but partially administrative charges only have a significant effect. 

File :
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf