Pengaruh Kualitas Penetapan Pajak dan Tindakan Penagihan Aktif terhadap Pencairan Tunggakan Pajak KPPP Surabaya

Abstract

The research to aimed find out the effect of quality of taxation and active billing action on the withdrawing
tax arrears of pratama tax service office surabaya, krembangan. The research was quantitative with casual
comparative approach while, the popullation was taxpayer who were listed having tax arrears of tax service office
krembangan, surabaya. Moreover, the data collection technique used simple random sampling. Futhermore, the
data were secondary which in the form of decreased list, sanction which was reported by tax payers, registed of
active billing action and list of tax arrears. The research result conclused the effect of quality of taxation had
positive effect on the withdrawing tax arrears with t significant 0,008 < 0,05. likewise, the active billing action
has positive effect on the withdrawing tax arrears with t significant 0,001 < 0,05. in addition, based on
simultaneous test, the quality of taxation had significant effect on the withdrawing tax arrears with t significant
0,001 < 0,05. The sample used in this study was only 100 taxpayers in one location, the Surabaya Krembangan
Tax Service Office
Keywords: quality of taxation, active billing action, withdrawing tax arrears