PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KP2KP KOTA SUNGAI PENUH

mia septi erinda, S.AP

Abstract

ABSTRACT

This study aims to determine The Effect Of Tax Collection With A Warning Letter And A Letter Of Force On The Compliance Of Tax Payers In The Environment KP2KP Sungai Penuh City. The approach used in this research and data collection uses secondary data. The analytical tool used in this research is multiple linear reressioan by testing the hipothesis (t test). The results showed that there was a positive and insignificant effect between tax collection and warning letters on taxpayer compliance. This can be seen where t count namely 0,139 < t table 2,034  to a significant degre 0,891 > 0,05. While tax collection by compliance. Evidenced from the t value namely  -2.198 < t table 2,034. to a significant degree 0,035 > 0,05. For tax collection with a warning letter and a letter of force against taxpayer compliance with an effect of 28,2 % while the rest is equal to 71,5% influenced by other variables not studied.