Text

PENGARUH PENAGIHAN PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BANDUNG CIBEUNYING

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT The Effect of Tax Billing on Withdrawal of Tax Arrears On Tax Office Pratama Bandung Cibeunying Written by: Sean Davidson Limbong NIM: 1432093 This study aims to find out how the rate of tax collection to know the increase in tax arrears drawdown from the tax collection results for and to determine the effect of tax collection on the disbursement of tax arrears on KPP Pratama Bandung Cibeunying.The method used is descriptive method that is data collected based on real situation, then processed and finally taken conclusion. Data collection technique is done by interview, Data obtained from interview is processed by statistical analysis in correlation coefficient, hypothesis testing, coefficient of determination, simple regression analysis.Based on the results of research that the tax collection by letter of reprimand, forced letter, warrant to seizure, block, prevent, hostage in KPP Bandung Cibeunying that is from the head of tax collection section made notification to the KPP then submitted to the taxpayer, then notification to mandatory tax agency.Based on the results of research indicate that the collection of tax on the withdrawal of tax arrears on KPP Bandung Cibeunying have a very strong influence can be seen from the correlation. independent variable to dependent variable. Here are the results of the significance test (t test) between tax collection and disbursement of tax arrears t-count value is 3.295 <2.353 t-table with a significance value of 0.46> 0.05. Thus it can be concluded Ha accepted and Ho rejected, ie there is the Effect of Tax Billing on Tax Arrears Disbursement at the Tax Office Pratama bandung Cibeunying. Keywords: Tax Collection and disbursement of Tax Arrears