Image of Pengaruh Surat Ketetapan Pajak, Sanksi Administrasi Dan Tindakan Penagihan Aktif Terhadap Pencairan Tunggakan Pajak (Studi Pada Kpp Pratama Pekanbaru 2012-2014)
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Pengaruh Surat Ketetapan Pajak, Sanksi Administrasi Dan Tindakan Penagihan Aktif Terhadap Pencairan Tunggakan Pajak (Studi Pada Kpp Pratama Pekanbaru 2012-2014)

This study aims to determine the effect of tax assessment (letter) to the recovery of tax arrens, the effect of administration charge to the recovery of tax arrens and the influence of active tax collection to the recovery of the tax arrens. This study was included in the quantitative research. The sample is determined by using time-series per mount during 2012-2014 and sampling for each mount using the sensus method. The sample in this study were 35 mount. Data were analyzed using multiple regression with SPSS version 17. The results show that tax assessment (letter) positive effect on recovery of tax arrens, administration charge haven’t effect on the recovery of tax arrens, and active tax collection haven’t effects on the recovery of tax arrens. Results from this study indicate that the first, the Tax Assessment (Letter) was related to Recovery of Tax Arrens With t count 3,786 > t table 2,045 and significant 0,001 < 0,05. Second, Administration Charge was related to Recovery of Tax Arrens with t count 1,03 < t table 2,045 and significant 0,308 > 0,05. Third, Active Tax Collection was related to Recovery of Tax Arrens with t count 0,101 < t table 2,045 and significant 0,902 > 0,05. The determination of coefficient (Adj-R2) in this meant that 39,7%. And then 60,3% has impact by other variables. Keywords: Tax Assessment (Letter), Administration Charge, Active Tax Collection and Recovery of Tax Arrens.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 116 (0458)
02 03. 116 (0458)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 116 (0458)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
x, 75 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 116 (0458)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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