Pengaruh Penagihan Pajak dengan Surat Paksa terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Bandung Bojonagara
Daftar Isi:
- Taxes are the largest source of state revenue that is used for national development. But it is still quite a lot of parties who have not properly carry out tax obligations, such as the incidence of tax arrears. Arising from tax arrears must be paid in accordance with the time limit set. If delinquent taxes are not well paid, collection action may be taken, until finally allows forced letter collection. The purpose of this study was to know the effect of tax collection with forced letter on taxpayer compliance. The method used is the method of hypothesis testing. The data used in this study is the data number of letters issued and fully paid force in 2008 - 2010 in the Tax Office Pratama Bandung Bojonagara. The results showed that there is influence between tax collection forced letter of taxpayer compliance.