PENGARUH SURAT TEGURAN PAJAK TERHADAP PEMBAYARAN TUNGGAKAN PAJAK (STUDI PADA KPP PRATAMA KENDARI)

Abstrak

This study aims to know the effect of tax warning letters against the payment of tax arrears on KPP Pratama Kendari. Data collection theqniques used are interviews and literature study. Types of data used are qualitative data and quantitative data. Sources of data used are primary data and secondary data. The analytical method used is a simple linear regression analysis with the help of SPSS 16. The results of this study indicate than the published warning ltter variable has no positive and significant effect on the payment of tax arrears. This is evident of the value of the arithmetic smaller than the value table (- 0,8882,101) with a significant value of 0,3860,05. On variable of warning lwtter obtained by value of regression coefificient (b) equal to -408.969,132 or negative sign, then it can be said that if the number of published warning letter increased or decreased can not affect the payment of tax tax arrears on Tax Office Primary Kendari.