PENGARUH KUALITAS PENETAPAN PAJAK, TINDAKAN PENAGIHAN AKTIF SERTA KEPATUHAN WAJIB PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG
| Main Author: | Susilawati, Susilawati |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/13786/1/PENGARUH%20KUALITAS%20PENETAPAN%20PAJAK%2C%20TINDAKAN%20PENAGIHAN%20AKTIF%20SERTA%20KEPATUHAN%20WAJIB%20PAJAK%20TERHADAP%20.PDF https://eprints.untirta.ac.id/13786/ https://feb.untirta.ac.id |
Daftar Isi:
- The purpose of the research is to analyze every factors that affect liquefaction tax arrears. The factor that has been analyze are the quality of tax assessment, active claim action and compliance tax, which is monitored from tax office in Pratama Serang. Data of this research is taken with purposive sampling Methodology that the researcher use is quantitative method by using secondary data. For the primary data, this research use 41 sample of taxpayer. The data analysis is using inferential statistic, including correlation coefficient, coefficient determinant, t test, F test, and regression. Researcher are using SPSS 20.0 version program to calculate the data and get more accurate result. The result of research show that tax determining quality and taxpayer compliance have positive and significant effect on recovery of tax arrears . Whereas, active tax collection doesn’t have effect on recovery of tax arrears.