The effect of tax collection with warning letter, distress warrant, and confiscation letter the tax arrears disbursement (case study of KPP Pratama Medan Polonia)

Jessica, Jessica (2021) The effect of tax collection with warning letter, distress warrant, and confiscation letter the tax arrears disbursement (case study of KPP Pratama Medan Polonia). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

One of the obstacles in a country's economy is caused by the number of taxpayers who are in arrears so that the tax collection action by the Tax Bailiff is carried out with the aim that the taxpayer pays his tax debt. The act of tax collection is carried out by issuing Warning Letter, Distress Warrant, and Confiscation Letter addressed to taxpayers who are in arrears. this research was conducted with the aim to determine the effect of tax collection with Warning Letter, Distress Warrant, and Confiscation Letter to the tax arrears disbursement. This research uses a quantitative approach is seeing the relationship of variables to the objects under study more causal and causal and uses multiple linear regression analysis. The data used are secondary data taken from KPP Pratama Medan Polonia year 2017-2018. The population and sample in this study are numbers of Warning Letter, Distress Warrant, and Confiscation Letter issued as well as tax arrears disbursement reports for 2017-2018. From the research result, it is known that Warning Letter, Distress Warrant, and Confiscation Letter simultaneously have a significant effect on the tax arrears disbursement in KPP Pratama Medan Polonia. But Partially, Confiscation Letter does not have a significant effect while Warning Letter and Distress Warrant have a significant effect on the tax arrears disbursement at KPP Pratama Medan Polonia./Salah satu hambatan dalam perekonomian suatu negara disebabkan oleh banyaknya wajib pajak yang menunggak pajak, sehingga tindakan Penagihan Pajak oleh Jurusita Pajak dilaksanakan dengan tujuan agar wajib pajak membayar hutang pajaknya. Tindakan penagihan pajak dilaksanakan dengan menerbitkan Surat Teguran, Surat Paksa, dan Surat Sita yang ditujukan kepada wajib pajak yang menunggak pajak. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh penagihan pajak dengan Surat Teguran, Surat Paksa, dan Surat Sita terhadap pembayaran tunggakan pajak. Penelitian ini menggunakan pendekatan kuantitatif dalam melihat hubungan variabel terhadap objek yang diteliti lebih bersifat sebab akibat (kausal) serta menggunakan analisis regresi linear berganda. Data yang digunakan adalah data sekunder yang diambil dari KPP Pratama Medan Polonia tahun 2017-2018. Populasi dan sample dalam penelitian ini adalah jumlah Surat Teguran, Surat Paksa, dan Surat Sita yang diterbitkan serta laporan pembayaran tunggakan pajak tahun 2017-2018. Dari Hasil penelitian diketahui bahwa surat Teguran, Surat Paksa, dan Surat Sita secara simultan memiliki pengaruh signifikan terhadap pembayaran tunggakan pajak di KPP Pratama Medan Polonia. Namun secara parsial, Surat Sita tidak memiliki pengaruh signifikan sedangkan Surat Teguran dan Surat Paksa memiliki pengaruh signifikan terhadap pembayaran tunggakan pajak di KPP Pratama Medan Polonia.

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