Pengaruh Kualitas Penetapan Pajak Dan Tingkat Penagihan Aktif Pajak Terhadap Pencairan Tunggakan Pajak (Studi Kasus Pada KPP Pratama Surabaya Mulyorejo Tahun 2015-2018)

Abstract

: The study was made to determine whether there is an effect of the quality of tax determination and the level of active billing simultaneously and partially on the disbursement of tax arrears at KPP Pratama Surabaya Mulyorejo. This study uses documentation techniques, by obtaining data from KPP Pratama Surabaya Mulyorejo, with this study using multiple linear regression analysis techniques, as an analysis technique. After testing the hypothesis it shows that simultaneously the quality of tax determination (X1) and the level of active billing (X2) have an effect on the level of disbursement of tax arrears (Y). Meanwhile, partially revealed the quality of tax determination (X1) had no effect on the disbursement of tax arrears (Y), and the level of active collection (X2) had an effect on the partial disbursement of tax arrears (Y) at KPP Pratama Surabaya Mulyorejo. The research is expected to be useful for agencies to be taken into consideration in providing tax policies in an effort to increase the search results for tax arrears in Indonesia