PENGARUH SURAT TEGURAN, SURAT PAKSA DAN SANKSI ADMINISTRASI TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi Empiris Kantor Pelayanan Pajak Pratama Kebayoran Baru Tiga Jakarta Selatan)

FITRIA, DEVI (2019) PENGARUH SURAT TEGURAN, SURAT PAKSA DAN SANKSI ADMINISTRASI TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi Empiris Kantor Pelayanan Pajak Pratama Kebayoran Baru Tiga Jakarta Selatan). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and determine the effect of Issuance of Reprimand, Forced Letter and Administrative Sanctions on Tax Arrears at KPP Pratama Jakarta Kebayoran Baru Tiga. The population and sample in this study are the number of letters of reprimand, force, administrative sanctions and reports of tax arrears. This research was conducted in the area of the Pratama Jakarta Tax Office Kebayoran Baru Tiga in 2013 - 2017. The data analysis method used in this study was descriptive analysis with the help of SPSS Version 21. Based on the results of the analysis, the variables of the Reprimand and Forced Letter have no effect on the Disbursement of Tax Arrears, while the Administrative Sanctions variable affects the Disbursement of Tax Arrears. Keywords: Letters of Reprimand, Forces, Administrative Sanctions and Disbursement of Tax Arrears Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh Penerbitan Surat Teguran, Surat Paksa dan Sanksi Administrasi terhadap Pencairan Tunggakan Pajak di KPP Pratama Jakarta Kebayoran Baru Tiga. Populasi dan sampel dalam penelitian ini adalah jumlah Surat Teguran, Surat Paksa, Sanksi Administrasi serta laporan tunggakan pajak. Penelitian ini dilakukan di wilayah Kantor Pelayanan Pajak Pratama Jakarta Kebayoran Baru Tiga pada tahun 2013 – 2017. Metode analisis data yang digunakan dalam penelitian ini adalah analisis Deskriptif dengan bantuan SPSS Versi 21. Berdasarkan hasil analisis menunjukan bahwa variabel Surat Teguran dan Surat Paksa tidak berpengaruh pada Pencairan Tunggakan Pajak, sedangkan variabel Sanksi Administrasi berpengaruh pada Pencairan Tunggakan Pajak. Kata Kunci : Surat Teguran, Surat Paksa, Sanksi Administrasi dan Pencairan Tunggakan Pajak

Item Type: Thesis (S1-Sarjana)
NIM: 43215110200
Uncontrolled Keywords: Surat Teguran, Surat Paksa, Sanksi Administrasi dan Pencairan Tunggakan Pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 07 Jan 2021 05:57
Last Modified: 01 Mar 2021 16:03
URI: http://repository.mercubuana.ac.id/id/eprint/58927

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