Pengaruh Penagihan Pajak Dengan Surat Tegur dan Surat Paksa Terhadap Pencairan Tunggakan Pajak pada Kantor Pelayanan Pajak Medan Timur

Abstract

This study aims to determine the effect of tax collection with a warning letter on the disbursement of tax arrears at the East Medan tax office, to know the effect of tax collection with a warrant on the disbursement of tax arrears at the East Medan tax office and to determine the effect of tax collection with warning letters and warrants. against the Disbursement of Tax Arrears at the East Medan Tax Service Office. The population in this study is the report on the number of warning letters and warrants issued and the number of tax disbursements at the East Medan Tax Service Office for 5 as many as 60 months. By using a saturated sample, the total sample size is 60 data. The results showed that tax collection with warning letters and warrants had a significant effect on the disbursement of tax arrears at the East Medan Tax Office based on the results of simultaneous hypothesis testing.