Skripsi

PENGARUH EFEKTIVITAS PENAGIHAN PAJAK MELALUI SURAT TEGURAN, SURAT PAKSA, SURAT PERINTAH MELAKUKAN PENYITAAN TERHADAP PENERIMAAN TUNGGAKAN PAJAK (Studi Kasus di KPP Pratama Palembang Seberang Ulu Tahun 2020-2024)

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The continuous increase in tax arrears has become a serious issue in optimizing state revenue, necessitating effective collection strategies to improve taxpayer compliance. This study aims to analyze the effect of tax collection effectiveness through three main instruments: warning letters, distress warrants, and seizure orders (SPMP), on the collection of tax arrears at the Palembang Seberang Ulu Primary Tax Office (KPP Pratama). The population of this study comprises all monthly data on tax collection and arrears receipts from 2020 to 2024, with the entire population of 60 months used as the sample. This research employs a quantitative method using secondary data in the form of monthly reports on tax collection targets and realizations. The data analysis technique used is multiple linear regression, assisted by SPSS version 27 software.

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Availability

Detail Information

Series Title

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Call Number

T1727672025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xiii, 48 hlm.: Ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

EM

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