Pengaruh Surat Ketetapan Pajak dan Tindakan Penagihan Aktif terhadap Pencairan Tunggakan Pajak Penghasilan Badan (Studi pada Kantor Pelayanan Pajak Pratama Malang Utaratahun 2005-2013)

摘要

The goals of study is to determining the effect of tax assessments (letter) and billing action active to disbursement of corporate income tax arrears (Studies in Kantor Pelayanan Pajak Pratama Malang Utara at 2005-2013). The type of research use in this study is explanatory research quantitative-approachly. This study used secondary data from documentation collecting techniques. In analyzing the data, this study applied classical assumption test and multiple linier regression. The results of the study, tax assessment and active billing simultaneously significant effect to total disbursement of arrears of corporate income tax. Partially active billing variables have no significant effect on the amountof the disbursement of corporate income tax, variable tax decree has a significant effect on the amount of the disbursement of arrears corporate income.