| dc.description.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. | en_US |
