Detail Cantuman

ASYULI (2014). the influence of the quality of tax determination and the act of active collection on the disbursement of tax arrears in the district of Pratama Makassar Barat guided by (Ibrahim, SE, M.Sc, Ak. CA and Nuramal, SE, M, Ak). This study aims to examine and analyze the effect of the quality of tax determination and active collection action on the disbursement of tax arrears at the Primary Makassar Tax Service Office. Data collection uses secondary data using documentation method techniques. The population is the number of reports issued by the Tax Assessment Letter, Reprimand Letter and Forced Letter realized, Realization of tax arrears disbursement at the Pratama Tax Office of West Makassar, which is 36 months from 2015-2017, while the sample taken is 36 months of observation (January 2015 - December 2017). The data obtained were analyzed using multiple linear regression analysis, F test, t test and determination coefficient test (R²) whose processing was carried out with the SPSS version 23 program. The results of the study show that the quality of tax determination does not have a significant effect on the disbursement of tax arrears and active collection action has a positive and significant effect on the disbursement of tax arrears.


Keywords: quality tax determination, active billing and disbursement action