Pengaruh kualitas penetapan pajak dan tindakan penagihan aktif terhadap pencairan tunggakan pajak pada kantor pelayanan pajak pratama Surabaya Wonocolo

Aszara, Yustika Della (2016) Pengaruh kualitas penetapan pajak dan tindakan penagihan aktif terhadap pencairan tunggakan pajak pada kantor pelayanan pajak pratama Surabaya Wonocolo. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Sistem perpajakan di Indonesia yaitu sistem self assessment dimana wajib pajak diberikan kewenangan untuk menghitung sendiri, melaporkan sendiri dan membayar sendiri pajak yang terhutang yang seharusnya dibayar akan tetapi dengan sistem tersebut memungkinkan terjadinya pelanggaran-pelanggaran yang dilakukan oleh Wajib Pajak. Salah satu terjadinya pelanggaran yang dilakukan Wajib Pajak yaitu adanya tunggakan pajak dari Wajib Pajak yang tidak mempunyai kesadaran dalam membayar pajak sehingga mengakibatkan tidak dilunasinya utang pajak. Upaya untuk menghadapi tunggakan pajak dibutuhkan suatu kegiatan berupa tindakan penagihan pajak oleh pihak yang berwenang. Penelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Penetapan Pajak Dan Tindakan Penagihan Aktif Terhadap Pencairan Tunggakan Pajak. Jenis penelitian yang digunakan dalam penelitian ini adalah kausal asosiatif dengan pendekatan kuatitantif. Populasi yang digunakan dalam penelitian penunggak pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Surabaya Wonocolo. Data dalam penelitian ini menggunakan data sekunder dengan menggunakan teknik pengumpulan data dokumentasi. Metode analisis data menggunakan uji asumsi klasik dan regresi berganda. Hasil penelitian menunjukkan bahwa kualitas penetapan pajak berpengaruh signifikan terhadap pencairan tunggakan pajak. Tindakan penagihan aktif berpengaruh signifikan terhadap pencairan tunggakan pajak / Taxation system in Indonesia that is system a self-assessment where taxpayers is given authority to calculate your own, self-report and pay of tax due that should be paid but with such a system allows the offenses committed by the taxpayer. One occurrence of infringement committed by the taxpayer that is existence tax arrears from taxpayers have no awareness in paying taxes so the result doesn’t pay off tax debt. Efforts to deal with tax arrears be required activity that is tax collection by the competent authorities The research is to tax determination quality of the recovery and active tax collection of the recovery of tax arrears. Research type is causative research with quantitative approach. The population in this study is taxpayers registered in the tax office Pratama Wonocolo Surabaya. Type of data used secondary data from documentation collecting techniques. Data analysis method used is classical assumption test dan double regression analysis. The result of the study indicate that tax determination quality have a significant of the recovery of the tax arrears. Active tax collection have a significant of the recovery of tax arrears

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Aszara, Yustika DellaNIM 01220130007UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSetiawati, LuluUNSPECIFIEDUNSPECIFIED
Thesis advisorTjahjono, Josephine K.UNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: kualitas penetapan pajak; tindakan penagihan aktif; pencairan tunggakan; tax determination quality; active tax collection; tax arrears
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 06 Jun 2022 03:25
Last Modified: 06 Jun 2022 03:25
URI: http://repository.uph.edu/id/eprint/47699

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