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PENGARUH PROFESIONALISME FISKUS TERHADAP PENAGIHAN PPH PASAL 23 DI KPP PRATAMA BANDUNG CIBEUNYING

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ABSTRACT EFFECT OF PROFESSIONALISM OF TAX AUTHORITIES ON THE BILLING OF INCOME TAX ARTICLE 23 AT KPP PRATAMA BANDUNG CIBEUNYING Written By: Sebastian Pakpahan NIM: 0932129 This study was to determined the effect of the tax authorities professionalism toward the billing of income tax article 23 in KPP Pratama Bandung Cibeunying. The method used was descriptive method. Using samples of 30 people who were corporate taxpayers and were reportting tax to KPP Pratama Bandung Cibeunying. Data collection techniques was done by questionnaire. Data was processed by using regression analysis correlation coefficient formula. Data obtained from the questionnaires were processed using regression analysis, correlation analysis, significance test, the coefficient of determination, and Pearson product moment. Based on the analysis of correlation coefficient r=,738 mean that there was a positive effect between the tax authorities professionalism with the billing income tax article 23. Significance obtained tcalculated > ttable 6376> 2.048, So it can be concluded that the H0 was rejected mean that there was a significant relationship between the tax authorities professionalism on billing of Income Tax Article 23. Regression analysis was obtained 0,841 mean that there were positive influences between the tax authorities professionalism with the billing of Income Tax Article 23. The coefficient of determination 54.50% Professionalism of Tax authorities having an effect on the billing of Income Tax Article 23. Keywords: Professionalism of Tax Authorities, Billing of Income Tax Article 23