PENGARUH PENAGIHAN PAJAK TERHADAP PENERIMAAN TUNGGAKAN PAJAK(STUDY PADA KPP PRATAMA MALANG SELATAN)

Rahayu, Cicik Pujianning (2010) PENGARUH PENAGIHAN PAJAK TERHADAP PENERIMAAN TUNGGAKAN PAJAK(STUDY PADA KPP PRATAMA MALANG SELATAN). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a kind of causal comparative research with the title "The Influence of Tax Collection Against Arrears Tax Receipts Tax Office Primary In South Malang". This study aims to determine whether there was an effect of tax collection by taxpayers office in South Malang on the level of acceptance of tax arrears as well as the evaluation of the implementation of tax collection at the Billing Section in order to increase revenue from delinquent taxes on Tax Office Primary South Malang. This research uses descriptive statistical analysis approach to describe the activity of tax collection and disbursement of tax arrears by explaining the minimum value, maximum value and average. And this study also used multiple linear regression analysis to determine the influence of independent variables (Warning Letter, Letter Forced, SPMP and Announcements Auction) overall dependent variable (Unpaid Tax Receipts). The results are included on the effect of partially simultaneous and billing activities (Warning Letter, Letter Forced, SPMP & Announcements Auction) against the acceptance of tax arrears in South Malang STO). With a 30.5% coefficient of determination can deduce that the variable billing implementation including Warning Letters, Letters Force, Instruction Letter To Foreclosure & Auction Announcements able to explain the influence of the dependent variable is the amount of revenue the tax arrears and the remaining 30.5%, 69.5% explained by other factors not examined.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 30 Mar 2012 02:24
Last Modified: 30 Mar 2012 02:24
URI: http://eprints.umm.ac.id/id/eprint/1440

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