Pengaruh Penagihan Pajak dengan Surat Paksa terhadap Kepatuhan Wajib Pajak (Studi Kasus pada KPP Pratama Bandung Karees)
Daftar Isi:
- Tax is one source og significant revenuefor the state. The goverment continued to try to increase revenue from the tax sector by making innovations, both in terms of legislation and taxation system. This research entitled The Effect Of Tax Colletion Through Claimed Letter to The Tax Obligatory Discipline in KPP Pratama Bandung Karees is done in order to know the effect claimed letter to the tax obligatory discipline. Independent variable in this research is the amount of claimed letters that printed (X) whereas dependent variable is the amount of tax loan that is paid after giving claimed letter (Y). The analyses method used in this research is that using clasical assumption test (normality test, heterokedastisitas), simple linier regression analysis, coeeficient determination and hypothesis test. The hypothesis test shows that significant value 0,000 is smaller is than 0,05 which means that H0 is rejected and H1 is accepted, and it means there is significant effect between tax collection using claimed letter to the tax obligatory. Coefficient determination (adjusted R square) is 0,696 or 70% (net), means tax collection using claimed letter to the tax obligatory is 70% while the rest 30% is affected by other factors that are not inserted in this research