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Journal : JURNAL AKUNTANSI DAN KEUANGAN

PENGARUH SURAT TEGURAN DAN SURAT PAKSA TERHADAP PELUNASAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KOLAKA Arman, Arman
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACTThis study aims to determine the effect of the warning letter and the letter of forced against the settlement of tax arrears to the Tax Office Pratama Kolaka. Methods of data analysis used in this research is multiple linear regression analysis to examine and provide an overview of how the influence of the warning letter and the letter of forced against the settlement of tax arrears for 2010-2014 on the Tax Office Pratama KolakaBased on the results of data analysis using SPSS 21 indicates that the results of partial hypothesis test (t-test) proves that the warning letter was not positive and not significant to the repayment of tax arrears. tcount <ttable is -0.035 <1.740 with a significant level of 0.972> 0.05. The results of partial hypothesis test  (t-test) proves that the letter forced positive and significant effect on the repayment of tax arrears. tcount> ttable namely 2.794> 1.740 with significant level of 0.012 <0.05. Hypothesis test results simultaneously ((F-test) proves that the warning letter and the letter forced a significant effect on the repayment of tax arrears. The coefficient of determination shows 0.319 or 31.9%, which means 31.9% repayment of tax arrears is affected by the number of warning letters and letters forced published. the remaining 68.1% is influenced by other factors not discussed in this study. Keywords: Warning Letter, Letter Forced and Tax Arrears Settlement
Co-Authors A.A. Ketut Agung Cahyawan W Abram Tangkemanda Abram Tangkemanda adam, Pasrun Agus Bintara Agustiawan, Agustiawan Ahri, Reza Aril Ambo Wonua Nusantara Ambo Wonua Nusantara, Ambo Wonua Amir Hamzah Andi Tenriawaru Anisa Sahputri Annisa Dayumi Ansor Putra Ari Udiyono ASEP SAEFUDDIN Azis, Nova lina Basmalah Harun Bintara, Agus Bisri Bisri Budhi Purwandaya, Budhi Budiman, Herdi Chandra Buana Dahliani Dahliani Donna Rhamdan Edi Cahyono Edi Cahyono Edi Cahyono Een Kurnaesih Egris Dain Elizamiharti Elizamiharti, Elizamiharti Erlina, Desi Eso, Rosliana Fatma Fatma Fatmah Afrianty Gobel Fina Amalia Masri Ganefri . Gobel, Afriyanti Habo, Hasriwiani Hafizh Hafizh Hamira Dwi Putra Hamirul Hadini Harnia Harnia Harnia, Harnia Harun, Basmalah Hasanuddin Ishak Hasanuddin Ishak Holly Bill I Gusti Bagus Wiksuana Idris, Irma Irma Yahya Johny Hizkia Siringo Jufra Jufra Jufra, Jufra K. Y. Margiati La Ode Safuan La Ode Saidi La Rudi La Surimi M. Sakundarno Adi Makmur Makmur Masriadi Masriadi, Masriadi Muarifuddin Muarifuddin Mudjid, Rafiqah Mudjid, Rafiqah Muh Rifky Aulia Muhammad Alfian Izzah Muhammad Ikhtiar Muhammad Luhfi Muliany, Andi Any Muliany, Andi Any Multazam, Andi Murni Winarsih Muslimin Muslimin Mustamir Mustamir Natalis Ransi Natalis Ransi, Natalis Nelfira Nelfira, Nelfira Nency Extise Putri, Nency Extise Novita Sari Nurdin Ibrahim Nurfardiansyah Burhanuddin Nurhaedah Nurhaedah Nurhapsah, Nurhapsa Nurwani Nurwani, Nurwani Pardilla, Suci Rahmi Pradina, Fathia Anggriani Putra, Ansor Rahmawati, Rahmawati Rahmelina, Liranti Ramadhany, Faradillah Rasiah Rasiah, Rasiah Reza Aril Ahri Rosdiana Rosdiana Rosliana Eso Rosliana Eso Rusdi, Rismawaty Ruslang, Ruslang Saipul Anwar Sari, Andi Dewi Sari, Andi Dewi Selvi Dalmayanti Siska, Yuliana Sitti Salma Malewa Sotar, Sotar Sri Suwasti Sri Wulan Dewi Julianti Sriwahyuningsih, A.Erna Suardinata Suardinata, Suardinata Sudayasa, Putu Sugiarto, Edo Sujianto Sujianto Sulastrianah Sulastrianah, Sulastrianah Sumiaty Sumiaty Syaharuddin Rasyid Syaharuddin Rasyid Tahmid Sabri Tamrin - Tamrin Tri Maulana, Ilham Usman, Munadira Wahyudi Wahyudi Yahya Thamrin Yosrihard Basongan Zainul Efendy, Zainul