Susilawati, Susilawati (2015) PENGARUH KUALITAS PENETAPAN PAJAK, TINDAKAN PENAGIHAN AKTIF SERTA KEPATUHAN WAJIB PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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PENGARUH KUALITAS PENETAPAN PAJAK, TINDAKAN PENAGIHAN AKTIF SERTA KEPATUHAN WAJIB PAJAK TERHADAP .PDF - Published Version Restricted to Registered users only until 2015. Download (4MB) |
Abstract
The purpose of the research is to analyze every factors that affect liquefaction tax arrears. The factor that has been analyze are the quality of tax assessment, active claim action and compliance tax, which is monitored from tax office in Pratama Serang. Data of this research is taken with purposive sampling Methodology that the researcher use is quantitative method by using secondary data. For the primary data, this research use 41 sample of taxpayer. The data analysis is using inferential statistic, including correlation coefficient, coefficient determinant, t test, F test, and regression. Researcher are using SPSS 20.0 version program to calculate the data and get more accurate result. The result of research show that tax determining quality and taxpayer compliance have positive and significant effect on recovery of tax arrears . Whereas, active tax collection doesn’t have effect on recovery of tax arrears.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi pencairan tunggakan pajak. Faktor-faktor yang diteliti yaitu kualitas penetapan, penagihan aktif dan kepatuhan pajak dengan mengambil objek penelitian di Kantor Pelayanan Pajak Pratama Serang. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder. Penelitian melibatkan sampel sebanyak 41 wajib pajak. Analisis data menggunakan statistik inferensial, meliputi koefisien korelasi, koefisien determinasi, uji t, uji F dan regresi. Perhitungan data dilakukan dengan menggunakan program SPSS versi 20.0. Hasil penelitian ini menunjukan bahwa kualitas penetapan dan kepatuhan wajib pajak memiliki pengaruh positif dan signifikan terhadap pencairan tunggakan pajak. Sedangkan penagihan aktif tidak berpengaruh terhadap pencairan tunggakan pajak. | |||||||||
| Uncontrolled Keywords: | Keywords: Tax Assessment Quality, Active Claim, Tax Compliance, Liquefaction Tax Arrears Kata kunci: Kualitas Penetapan Pajak, Penagihan Aktif, Kepatuhan Wajib Pajak, Pencairan Tunggakan Pajak | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 27 Apr 2022 13:08 | |||||||||
| Last Modified: | 27 Apr 2022 13:08 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/13786 |
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