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PENGARUH PELUNASAN TUNGGAKAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN PADA KPP PRATAMA JAKARTA CENGKARENG

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ABSTRACT TAX ARREARS REPAYMENT EFFECT ON COMPANY TAX REVENUE INCOME IN JAKARTA CENGKARENG TAX SERVICE OFFICE Written By: Elisabet Manurung NIM: 1232081 This study aimed to determine the payment of tax arrears, corporate tax revenue income, and to determine the influence of tax arrears repayment against the corporate tax revenue income in Cengkareng Jakarta Tax Service Office. This research used descriptive analysis method, where data was collected by the state of the real author, then processed, and concluded. The data collected by the authorwas secondary data which obtained from the Tax Office and statistically processed using Pearson product moment by its correlation coefficient analysis, significance test and correlation coefficient analysis. The results obtained describes that the tax arrears repayment that occurred in Cengkareng Jakarta Tax Office has decreased and increased annually. This happens due to tax payers less awareness in settling their tax arrears, while the corporate tax revenue income has increased almost every year. The relationship between the settlement of tax arrears and corporate tax revenue income in Cengkareng Jakarta Tax Office was rather low seen from the correlation coefficient value which was r = 0.438, and the significance of t test was (-843)