PENGARUH KUALITAS PENETAPAN PAJAK, SURAT TEGURAN, SURAT PAKSA DAN SURAT SITA TERHADAP PENCAIRAN TUNGGAKAN PAJAK (STUDI PADA KANTOR PELAYANAN PAJAK MADYA JAKARTA SELATAN TAHUN 2014-2017)

WIDIASFITA, SABRINA (2018) PENGARUH KUALITAS PENETAPAN PAJAK, SURAT TEGURAN, SURAT PAKSA DAN SURAT SITA TERHADAP PENCAIRAN TUNGGAKAN PAJAK (STUDI PADA KANTOR PELAYANAN PAJAK MADYA JAKARTA SELATAN TAHUN 2014-2017). S1 thesis, Universitas Negeri Jakarta.

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Abstract

SABRINA WIDIASFITA. The influence of the Quality of Tax Assesment, Warning Letter, Forced Letter and Letter of Agreement on the Withdrawal of Taxes on KPP Madya South Jakarta period 2014-2017. Faculty of Economics, State University of Jakarta. 2018. This study aims to analyze the influence of the quality of tax assesment, warning letters, forced letters and letters to the disbursement of tax arrears on KPP Madya Jakarta Selatan. Factors tested in this research are the quality of determination, letter of reprimand, forced letter and letter of confidence as independent variable, while disbursement of tax arrears as dependent variable. The type of data used in this research is secondary data. In this study the data used is time series data from 2012-2015 with monthly sample data, then the amount of data is as many as 48. This research uses multiple linear regression analysis method and analyzed using SPSS 22. The results of this study indicate warning letter, letter of force and letters partially affect the disbursement of tax arrears. While the quality of tax determination does not affect the disbursement of tax arrears. The independent variables used in this study provide an explanation of 49,6 % of the disbursement of tax arrears as the dependent variable. As for this research has limitation that is only researching in period of year 2013-2016, hopefully for next researcher can increase number of period of year research to give more accurate result. Keywords: Quality of Tax Assesment, Warning Letter, Forced Letter, and Withdrawal of Tax Arrears

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Dr. Rida Prihatni, SE, M.Si, Ak, CA ; Pembimbing II: Diah Armeliza, SE, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 02 Oct 2018 02:55
Last Modified: 02 Oct 2018 02:55
URI: http://repository.fe.unj.ac.id/id/eprint/6249

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