THE CONSEQUENCES OF TAX COLLECTION ON THE DISCUSSION OF TAX ARRARDS AND INCREASED TAXPAYER COMPLIANCE (Case Study at the Surabaya Gubeng Primary Tax Service Office)

Achmad Daengs GS; Enny Istanti; Diana Zuhro; Bramastyo Kusumonegoro; Ruchan Sanusi; Sutini Sutini

doi:10.55606/ijemr.v1i1.35

THE CONSEQUENCES OF TAX COLLECTION ON THE DISCUSSION OF TAX ARRARDS AND INCREASED TAXPAYER COMPLIANCE (Case Study at the Surabaya Gubeng Primary Tax Service Office)

Authors

Achmad Daengs GS University 45 Surabaya, Indonesia
Enny Istanti Bhayangkara University Surabaya, Indonesia
Diana Zuhro University 45 Surabaya, Indonesia
Bramastyo Kusumonegoro Bhayangkara University Surabaya, Indonesia
Ruchan Sanusi Bhayangkara University Surabaya, Indonesia
Sutini Sutini University 45 Surabaya, Indonesia

DOI:

https://doi.org/10.55606/ijemr.v1i1.35

Keywords:

Billing Tax Arrears, Defrost, Taxpayer Compliance.

Abstract

This study aims to determine the effect of the tax collection and disbursement of arrears of tax on the increase in taxpayer compliance Tax Office Primary Sawahan Surabaya. Model analysis of the data used in this study is to examine the descriptive statistical analysis and provides an overview of how the influence of a letter of reprimand and a letter forced to liquefaction tax arrears and an increase taxpayer compliance in 2010-2012 at the Tax Office Primary Sawahan Surabaya. Based on the results of data analysis using SPSS 16 shows the partial results of hypothesis testing (t-test) or simultaneously (F - test) to prove that the tax collection with a letter of reprimand and a letter has forced, a significant effect on the disbursement of tax arrears with the coefficient of determination shows 46.6%.

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Published

2022-04-14

How to Cite

Achmad Daengs GS, Enny Istanti, Diana Zuhro, Bramastyo Kusumonegoro, Ruchan Sanusi, & Sutini Sutini. (2022). THE CONSEQUENCES OF TAX COLLECTION ON THE DISCUSSION OF TAX ARRARDS AND INCREASED TAXPAYER COMPLIANCE (Case Study at the Surabaya Gubeng Primary Tax Service Office). International Journal of Economics and Management Research, 1(1), 101–108. https://doi.org/10.55606/ijemr.v1i1.35