PENGARUH SURAT TEGURAN, SURAT PAKSA DAN SANKSI ADMINISTRASI TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Cengkareng Jakarta Periode 2016-2020)

MAYANGSARI, TRI YURA (2022) PENGARUH SURAT TEGURAN, SURAT PAKSA DAN SANKSI ADMINISTRASI TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Cengkareng Jakarta Periode 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aimed at determine the effect of Issuance of Reprimand Letters, Forced Letters, Administrative Sanctions on the Disbursement of Tax Arrears. The object of this research is the Tax Service Canton (KPP) Pratama Cengkareng Jakarta in the 2016-2022 period. The research sample amounted to 60 months for 5 years which was selected by the library research method. The type of data used is secondary data using a statistical analysis model in the form of multiple regression tests using the help of software (software) IBM SPSS 26. The results of this study indicate that the warning letter has a significant effect on the disbursement of tax arrears, the forced letter has no significant effect on the disbursement Tax Arrears, Administrative Sanctions have no significant effect on the Disbursement of Tax Arrears. Keywords: Tax Collection with Warning Letter, Forced Letter, Administrative Sanction, Disbursement of Tax Arrears Penelitian ini bertujuan untuk mengetahui pengaruh Penerbitan Surat Teguran, Surat Paksa, Sanksi Administrasi terhadap Pencairan Tunggakan Pajak. Objek penelitian ini adalah Kanton Pelayanan Pajak (KPP) Pratama Cengkareng Jakarta pada periode 2016-2022 . Sampel penelitian berjumlah 60 Bulan selama 5 tahun yang dipilih dengan metode library research. Jenis data yang digunakan adalah data sekunder dengan menggunakan model analisis statistik dalam bentuk uji regresi berganda dengan menggunakan bantuan perangkat lunak (software) IBM SPSS 26. Hasil penelitian ini menunjukan bahwa Surat Teguran berpengaruh siginifikan terhadap Pencairan Tunggakan Pajak, Surat Paksa tidak berpengaruh siginifikan terhadap Pencairan Tunggakan Pajak, Sanksi Administrasi tidak berpengaruh siginifikan terhadap Pencairan Tunggakan Pajak. Kata Kunci : Surat Teguran, Surat Paksa, Sanksi Administrasi, Pencairan Tunggakan pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 251
NIM/NIDN Creators: 43218110264
Uncontrolled Keywords: Surat Teguran, Surat Paksa, Sanksi Administrasi, Pencairan Tunggakan pajak
Subjects: 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: ADELINA HASNA SETIAWATI
Date Deposited: 07 Jan 2023 07:38
Last Modified: 07 Jan 2023 07:38
URI: http://repository.mercubuana.ac.id/id/eprint/73180

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