Meilinda, Indri (2018) PENGARUH SANKSI ADMINISTRASI TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kota Sukabumi). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This research was conducted at KPP Pratama Sukabumi. The phenomenon that occurs is still a lot of taxpayers who do not pay the tax debt, although it has been given administrative charges and the active billing action with letters of reprimand and forced letter, taxpayers still have not paid the tax debt so that disbursement of tax arrears difficult to achieve according to target. The purpose of this study is to see how big the administrative charges and active billing action on the Disbursement of Tax Arrears. The method used in this study is a quantitative method with secondary data collection techniques. The statistic test used is classical assumption test, multiple linear regression, hypothesis test and coefficient of determination with SPSS software. The results show that administrative charges and active billing actions affect simultaneously, but partially administrative charges only have a significant effect.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Administrative Charge, Active Billing Action, Disbursement of Tax Arrear
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	22 Oct 2018 08:51
Last Modified:	22 Oct 2018 08:51
URI:	http://eprints.ummi.ac.id/id/eprint/511

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