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Pengaruh Surat Teguran Pajak dan Surat Paksa terhadap Penerimaan Pajak Penghasilan Pasal 25 Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Kepanjen)

Setyawati, Setyawati (2019) Pengaruh Surat Teguran Pajak dan Surat Paksa terhadap Penerimaan Pajak Penghasilan Pasal 25 Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Kepanjen). Bachelors Degree (S1) thesis, University of Muhammadiyah Malang.

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Abstract

Tax revenue is one of the sources of State income that influences the prosperity and welfare of the community. In 2017, tax revenues reached 89.68% of the APBN-P target in 2017. The increase in the number of WPOP Article 25 PPh in 2017 amounted to 46.91% when compared to 2016 causing an increase in tax revenues. One of the things that can affect the increase in income tax returns is by issuing letters of reprimand and forced letters. This study aims to examine the effect of tax reprimand letters and forced letters on WPOP Article 25 Income Tax Receipts. The object in this study is the Kepanjen Primary Tax Office in 2015-2017. In this study the sample amounted to 36, using multiple linear regression analysis techniques. The results of the study show that simultaneously the Issuance of the Letter of Tax Warning and Forces has a significant effect on the Acceptance of WPOP Article 25 Income Tax. Partially the issuance of Reprimand Letter has a significant effect on WPOP Income Tax Article 25 and Tax Collection has a significant effect on WPOP Income Tax Article 25 Income Tax.

Item Type: Thesis (Bachelors Degree (S1))
Student ID: 201410170311422
Keywords: Tax Reprimand Letter, Forced Letter, and Article 25 Income Tax
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Retno Widiyastuti Ika Wijaya
Date Deposited: 19 Jul 2019 01:48
Last Modified: 19 Jul 2019 01:48
URI : http://eprints.umm.ac.id/id/eprint/47171

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