Text

PENGARUH PENERBITAN SURAT TAGIHAN PAJAK TERHADAP TINGKAT KEPATUHAN MEMBAYAR PAJAK DI KPP PRATAMA BEKASI SELATAN

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT The Effect of Issuance of Tax Collection Agreement Tax Compliance Rate In KPP Pratama Bekasi Selatan Written By: Kevin Daud Siregar NIM: 1432127 Tax Collection Letter is a letter issued by the Tax Office (KPP) to collect taxpayers who have tax due and also have tax arrears. The purpose of this study is to determine the effect of the issuance of Tax Collection Letters on the level of tax pay compliance. The method used is the method of correlation coefficient analysis, coefficient of determination analysis, test (t test), and simple linear regression analysis. The effect of the issuance of Tax Collection Letter on tax compliance rate in the Tax Office during 2012-2016 has a significance level of 0.03. Since it is smaller than 0.05 (0.03 < 0.05), there is a significant influence from the issuing of the Tax Collection Letter to the tax pay compliance level. Based on the results of the correlation coefficient test, the issuance of Tax Collection Letter has a positive relationship to the tax pay compliance rate. Based on the determination test, the issuance of Tax Collection Letter has an influence on tax pay compliance rate. Keywords: Tax Collection Letters, Compliance pay taxes.