PENGARUH PELAKSANAAN PENAGIHAN TERHADAP TINGKAT PENERIMAAN PAJAK( STUDI PADA KANTOR PELAYANAN PAJAK KOTA KARAWANG)

ULFA, EVA ANGGREANI (2008) PENGARUH PELAKSANAAN PENAGIHAN TERHADAP TINGKAT PENERIMAAN PAJAK( STUDI PADA KANTOR PELAYANAN PAJAK KOTA KARAWANG). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research represent case study that had aim to know the effect of pressing a claim implementation toward tax revenue rate at the tax service office Karawang. In this research, researcher used secondary data consist of pressing a claim activity was conducted KPP Karawang town, Amount of letter released in pressing a claim process and also data of tax revenue result at KPP Karawang town. The analysis result indicated that variable of pressing a claim implementation consist of amount of warning latter, forced letter, command letter to conduct confiscation and auction announcement able to explain variety of variable dependent of tax revenue 93%. Whereas the rest 7% would be explained by other variable (tax payer compliance rate, tax socialization activity by government etc.) was not entered in equality model. The result of double regression analysis from variable of pressing a claim activity toward amount of tax revenue had double correlation (Multiple R) 0,967. This numeral shows relation between entire dependent and independent variable. That numeral also to 1, means that relation between variable dependent and variable independent was very strong. By F test, variable of pressing a claim implementation involving amount of warning letter, forced letter, command letter to conduct confiscation and auction announcement simultaneously had been signification effect to the tax revenue at KPP Karawang town. Whereas by t test based on test partially (test t) variable of pressing a claim implementation had affected significantly to the tax revenue at KPP Karawang town. From that conclusion, researcher able to implicate that cooperative tax payer able to be given reward appropriate with existed taxation whereas toward non-cooperative tax payer would be implemented hard punishment suddenly and socialization largely, it was expected can be achieved by entire tax payer, not like had been occurred so far that seminar on controlling held by organizer out of general director of taxation, thus to follow it need expensive cost that only follow by great tax payer. Wisely if socialization like this handled by general director of taxation with involve tax officer and uses equipment and facility of government like region office hall, meeting room of KPP and etc, continuously and free to tax payer.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 08 Jun 2012 03:38
Last Modified: 08 Jun 2012 03:38
URI: http://eprints.umm.ac.id/id/eprint/6779

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