PENGARUH TINDAKAN PENAGIHAN AKTIF TERHADAP TINGKAT PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATMA RABA BIMA

Sahid Hidayah, Abdul Wahid Mahsuni, M. Cholid Mawardi

Abstract


This study aims to provide empirical evidence regarding active billing actionthrough the issuance of warning letters and forced letter to the level of tax revenue at the Raba Bima Pratama Tax Service Office 2016-2019. The data collection method used in this research is secondary data in the form of documentation. Basad on the result of the analysis that has been carried out regarding the effect  of active billing actions on the level of tax revenue at the Raba Bima Pratama Tax Office, it can be conclouded that the independent variable X1 (reprimand letter) has a significant effect on the dependent variable of tax revenue. It can be seen from the partial effect test with a p-value of 0.010 which is smaller than 0,05. The independent  variable X2 (forced letter) has no significant effect on the dependent variable of tax revenue. It can be seen from the partial effect test with a p-value of 0.077 which is greater than 0.05.

Keywords : Reprimand Letter, Forced Letter, Tax Receipt


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