Detail Cantuman

ABSTRACK
AINUL YAQIN (2021), the effecct of quality of tax assessment and active colletion actions on the disbursement of tax arrears at the Bantaeng Pratama Tax Service Office.
This Study was made to Determine whether there is an effect of quality of Tax determination and Active Billing Measure simultaneously and partially on the disbursemeent of tax arears at the Bantaeng Pratama Tax Service office. Data collectlon thls study used secondary data wlth documentatlon technlques, by optaining data from the Bantaeng Paratama Tax Service office. This study uses multiple linear regression analisis as an analytlical tecnique.After testing the hypothesis, the results show that simultaneusly the quality of tax assessment (X1) and active collection action (X2) has no effect on the disbursement of tax arrears (Y) at the Bantaeng Pratama Tax Service office. While partially showing the quality of tax arrears (X1) has no effect on disbursement of tax arrears (Y) and active collections actions (X2) also has no effect on the disbursement of tax arrears (Y) partially at the Bantaeng pratama Tax service officee.

Keywords:Quality of tax determination, active billing, disbursement of tax arears.