PENGARUH PENAGIHAN PAJAK TERHADAPPENERIMAAN
TUNGGAKAN PAJAK(STUDY PADA KPP PRATAMA MALANG SELATAN)
Oleh: Cicik Pujianning Rahayu ( 06620173 )accounting
Dibuat: 2011-01-24 , dengan 7 file(s).
Keywords: penagihan pajak, penerimaan tunggakan pajak.
ABSTRAK
Penelitian ini merupakan jenis penelitian kausal komparatif dengan judul
“Pengaruh Penagihan Pajak Terhadap Penerimaan Tunggakan Pajak Pada Kantor Pelayanan Pajak Pratama Malang Selatan”.
Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh penagihan pajak yang dilakukan Kantor Pelayanan Pajak Pratama Malang Selatan terhadap tingkat penerimaan tunggakan pajak serta sebagai evaluasi pelaksanaan penagihan pajak pada Seksi Penagihan sehingga dapat meningkatkan penerimaan dari
tunggakan pajak pada Kantor Pelayanan Pajak Pratama Malang Selatan. Penelitian ini mengunakan pendekatan analisis statistik deskriptif untuk
mendeskripsikan kegiatan penagihan pajak dan pencairan tunggakan pajak dengan menjelaskan nilai minimal, nilai maksimal dan rata-rata. Dan penelitian ini juga menggunakan analisis regresi linear berganda untuk mengetahui pengaruh antara variabel independen (Surat Teguran, Surat Paksa, SPMP dan Pengumuman Lelang) secara keseluruhan terhadap variabel dependen (Penerimaan Tunggakan Pajak).
Hasil penelitian tersebut terdapat pengaruh simultan dan parsial antara
ABSTRACT
This research is a kind of causal comparative research with the title "The
Influence of Tax Collection Against Arrears Tax Receipts Tax Office Primary In South Malang". This study aims to determine whether there was an effect of tax collection by taxpayers office in South Malang on the level of acceptance of tax arrears as well as the evaluation of the implementation of tax collection at the Billing Section in order to increase revenue from delinquent taxes on Tax Office Primary South Malang.
This research uses descriptive statistical analysis approach to describe the activity of tax collection and disbursement of tax arrears by explaining the minimum value, maximum value and average. And this study also used multiple linear regression analysis to determine the influence of independent variables (Warning Letter, Letter Forced, SPMP and Announcements Auction) overall dependent variable (Unpaid Tax Receipts).
The results are included on the effect of partially simultaneous and billing activities (Warning Letter, Letter Forced, SPMP & Announcements Auction) against the acceptance of tax arrears in South Malang STO). With a 30.5% coefficient of determination can deduce that the variable billing implementation including Warning Letters, Letters Force, Instruction Letter To Foreclosure & Auction Announcements able to explain the influence of the dependent variable is the amount of revenue the tax arrears and the remaining 30.5%, 69.5% explained by other factors not examined.
