Peranan Penagihan Pajak dalam Meningkatkan Pencairan Tunggakan Pajak: Studi Kasus pada Kantor Pelayanan Pajak Pratama Cimahi

Nazmir, Pramadhani Biuty (0651333) (2010) Peranan Penagihan Pajak dalam Meningkatkan Pencairan Tunggakan Pajak: Studi Kasus pada Kantor Pelayanan Pajak Pratama Cimahi. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Taxes are one source of state revenue that is used to carry out development for the whole Indonesian people. Taxes levied on Indonesian citizens and became one of liability that can be imposed on their billing. In practice there are often encountered parties who do not have the conscience to pay taxes. As mentioned above, that can be enforced collection of tax collection, so to those who do not want to pay these taxes can be done with the tax collection such as Warning Letter, Letter Forced, Implementing Instruction Letter Foreclosure and Auction. This study aimed to find out how big a role in improving the tax collection of tax arrears withdrawal. The object of this research is contribute Tax Collection in increasing of Tax Arrears Withdrawal in Cimahi taxpayers office located at No. 574 Amir Mahmud. The research method used is descriptive analytical method that is a problem-solving procedure which seeks to provide a systematic and accurate picture about the facts, relations activities, and processes that are in progress and influence of a phenomenon through library research and field research. Data were collected by interview and documentation techniques and analyzed by using Spearman rank correlation analysis. Based on the results of data processing and statistical testing was fairly strong negative correlation between tax collection by the tax arrears amounted to -0.5. In addition, the significance test results prove that the tax collection does not have a significant role in increasing the tax arrears. The contribution of tax collection of tax arrears amounting to 25%, rest influenced by other factors.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tax Collection, Tax Arrears Withdrawal
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 01 Jun 2015 09:42
Last Modified: 01 Jun 2015 09:42
URI: http://repository.maranatha.edu/id/eprint/12818

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