PENGARUH PELAKSANAAN TINDAKAN PENAGIHAN AKTIF TERHADAP TINGKAT PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA BALIKPAPAN
| Main Author: | Yuliana, Khalifah Nur |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2008
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/7117/1/PENGARUH_PELAKSANAAN_TINDAKAN_PENAGIHAN_AKTIF_TERHADAP_TINGKAT_PENERIMAAN_PAJAK_PADA_KANTOR_PELAYANAN_PAJAK_PRATAMA_KOTA_BALIKPAPAN.pdf http://eprints.umm.ac.id/7117/ |
Daftar Isi:
- This research was descriptive, that was describe and report an object or related event. This research explained relation between variables followed by collecting, processing, serving, and analysis to test hypothesis. The research aimed to find out the influence of active claim to the tax receive at Balikpapan Tax Office. The research used two hypothesis, H1 where there was simoultant influence in active claim (letter of warning, letter of force, and SPMP) to the taxation. H2 where there was partial effect in analysis used to find out the influence of active claim by tax income using classical assumption test (data normality test, autocorrelation test, multi-correlation test, and heterochedasticity test), multiple regression analysis, determination coefficient, and hypothesis test using F test and T test. All these analysis used the program SPSS 10.0 for Windows. In determination coefficient (R2) there found value 0.895. From that R2 there could be concluded that the variable of claim activity consisted of letter of warning, letter of force and SPMP could explain the influence of dependent variable of tax income 89%. Rest of them 11% explained by another variables (like the level of tax obligator and tax socialization by the government) which didn’t enter equation model. From T test, there could be concluded that tax claim activity influenced the tax receiving which was shown by larger t count than t table. According to above conclusion, there could be concluded that the active claim has direct influence to the tax income at Pratama Balikpapan Tax Office. The writer also suggested coefficeint number from statistical equation could be used as basic to estimate the tax income in the next year if the year didn’t far different with research condition.