Pengaruh Penagihan Terhadap Kepatuhan Wajib Pajak Untuk Meningkatkan Penerimaan Pajak (Studi pada KPP Pratama Salatiga)

Andi Setyawan


This research is empiris research in Kantor Pelayanan Pajak Pratama Salatiga by title ?Pengaruh Penagihan Terhadap Kepatuhan Wajib Pajak Untuk Meningkatkan Penerimaan Pajak?.
Target of this Research is to know influence of addiction to compliance of Taxpayer [in] Office Service Of Iease of Pratama Salatiga.
In this research [of] writer take hypothesis, that is: that addiction have an effect on to compliance of Taxpayer with analysis of regresi doubled linear. Yardstick used to test the truth of hypothesis that is if value of t count more grat than t tables ( t count> t tables).
Result of research which have been donefrom test of normalitas data indicate that data has been distribution normaly. See from coefficient of determinasi numeral r square 0.754 it means that pressing a claim will give contribution about 75,4% to storey;level compliance of taxpayer, while the rest 24,6% representing change which because of other variable which [do] not the included in research. Based on the result of experiment of hypothesis it found t count abaout 7,696 and t table about 2,042. So, the pressing a claim influence to obedient tax level.
Based on conclusion above, writer can implication that KPP better to keep attentation in obedient tax level, in order to not must pass step pressing a claim first to motivate ?Wajib Pajak? it selt to pay tax on time.


Keyword : Pajak, Penagihan, Kepatuhan Pajak, Penerimaan Pajak


Pajak; Penagihan; Kepatuhan Pajak; Penerimaan Pajak