PENGARUH FAKTOR-FAKTOR EFEKTIVITAS PEMERIKSAAN PAJAK PENGHASILAN (PPh) TERHADAP TINGKAT KEMUDAHAN TINDAKAN PENAGIHAN TUNGGAKAN PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA JEMBER

Abstract

Pratama Tax Service Office (KKP)”, is attempts to reveal the degree of income tax inspections effectivity related to the degree of tax payer compliance that indicated with tax paying keel punctually, on the degree of tax arrears billing acts effectivity. This research was quantitative research with qualitative data. To facilitating in the result determination, then data conclusion determination was quantified (data scoring). This research had been used hypothesis supported by former research as a basic in the hypothetical test. To revealed the impact of five variables which has determined (Inspections Product, Inspections Efficiency, Inspections Quality, Inspections Communication, Inspections Human Resources) on the degree of tax arrears billing amenity, then conducted quesionaire spreading to the institution of tax payer. The measurement was using Likert Scale with five levels these are very agree, agree, less agree, disagree and very disagree. Through such quesionaire spreading, the respondent’s answer then gave value which has determined and then tabulated. Then those raw materials had been analyzed using Doubled Linear Regression, classical assumption test and t test. The analytical process was using SPSS release 14.0 for windows program. The results of hypothetical test in this research showed that inspection products and inspection efficiency has impact on the degree of tax arrears billing amenity significantly. While inspections quality, inspections communication and inspections human resources has not impact on the degree of tax arrears billing amenity significantly.