CD Skripsi
Pengaruh Penerbitan Surat Teguran, Surat Paksa Dan Surat Perintah Melaksanakan Penyitaan Terhadap Pencairan Tunggakan Pajak Oleh Wajib Pajak
ABSTRACT
This research aims at knowing and proving the effect of warning letter, distress warrant and confiscation letter towards tax arrears.
In which the data collection was using a purpose sampling method. The type of data used forwarning letter, distress warrant, confiscation letter and and disbursement tax arrears were secondary data during 2017 until 2020, a total of 48 samples were used in this research. The analytical tool used in the study was a multiple regression to examine the effect ofwarning letter, distress warrant and confiscation letter as the independent variabels and disbursement tax arrears as the dependent variable. The data processed using the SPSS version 21.
The results showed that the warning letter with value of significant 0,370 and distress warrant with value of signifificant 0,658 are significant effect to disbursement tax arrears. While independent Instruction Letter Implement Foreclosure Against with value of significant 0,00 and significantly influence to disbursement tax arrears.
Keywords: Issuance of Warning Letter, Distress Warrant, Instruction Letter Implement Foreclosure Against, Disbursements of Tax Arrea
Tidak tersedia versi lain