ANALISIS PENGARUH PELAKSANAAN SISTEM PENAGIHAN AKTIF TERHADAP TINGKAT PENCAIRAN TUNGGAKAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK BATU
| Main Author: | PARAMITA, RATIH DIAH RATNA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/10049/1/ANALISIS_PENGARUH_PELAKSANAAN_SISTEM_PENAGIHAN_AKTIFTERHADAP_TINGKAT_PENCAIRAN_TUNGGAKAN_WAJIB_PAJAKPADA_KANTOR_PELAYANAN_PAJAK_BATU.pdf http://eprints.umm.ac.id/10049/ |
Daftar Isi:
- This research is a study case at Tax Service Office in Batu by the title of “Analysis of Active Recovery System Implementation to Solvency Level of Taxpayer’s Arrears at the Tax Service Office of Batu”. The purpose of this research is to know whether exist or not the influence of active recovery system implementation to solvency level of taxpayer’s arrears The hypothesis of this research is there is significant influence between active recovery to solvency level of tax-payer’s arrears on the recovery section. The analysis instrument used, to know whether active recovery system has an effect to tax arrears solvency, is Pearson Correlation Analysis to know the correlation between the active tax recovery with taxpayer’s arrears solvency, and simple linear regression analysis to know how large its contribution to active recovery system implemented by Tax Service Office of Batu to solvency level of taxpayer’s arrears. While to know the influence of active tax recovery to taxpayer’s arrears solvency uses T-test. The obtained result of Pearson Correlation analysis is 0.398, which shows the correlation between active tax recovery with solvency level of taxpayer’s arrears is still weak and positive. While the contribution provided to active tax recovery to solvency level of taxpayer’s arrears is 15.7% and its remains of 84.3% is the contribution provided to other variable, which unexamined in this research. From the hypothesis test, it is obtained a result that active tax recovery done in Tax Service Office of Batu has significant effect to solvency level of taxpayer’s arrears. Based on the conclusion above, hence it can implicated that it should do the more careful evaluation, where if there is an increasing in tax earning at the recovery section, it is unnecessarily to be defended and keep doing. However, if it is not give any result, it must be better if this program is stopped and must find out the other better solution, in the sake of the rise of tax earning, especially at recovery section.