Detail Cantuman

ANDI ARIF HIDAYATULLAH (2018). The effect of reprimand letters and forced letters to tax arrears payments on KPP Pratama Makassar Barat. (Guided by Drs. H. Syiar Rinaldy, M.Si., Ak., CA., CPAI., CTC and Ishak, S.E., M.Si., Ak., CA).

Tax collection efforts carried out by the Directorate General of Taxes in accordance with Law Number 19 of 2000 are by giving a letter of reprimand to taxpayers who do not pay tax debts until the payment is due and the issuance of forced letters against taxpayers who still do not pay off their debts tax after being given a letter of reprimand.

This study aims to determine whether the Letter of Reprimand and Forced Letter influences the Tax Arrears Payments at the KPP Pratama Makassar Barat. Data collection uses secondary data. The population is the number of reprimand and forced letter issued and the amount of payment for tax arrears at the KPP Pratama Makassar Barat for 36 months from January 2015 to December 2017, the sample in this study uses saturated samples where the entire population is sampled. The classic assumption test used in this study is normality test, multicollinearity test, and heteroscedasticity test. Data analysis method uses multiple linear regression analysis.

The results of the study showed that the variables of Reprimand Letters and Forced Letters had a negative and insignificant effect on tax arrears.


Keywords : Reprimand Letter, Forced Letter, Tax Arrears Payment