Pengaruh Penagihan Pajak dengan Surat Teguran dan Surat Paksa terhadap Kepatuhan Wajib Pajak di Lingkungan Direktorat Jenderal Pajak KPP Madya Medan

Abstract

Tax as one of the largest sources of state revenue must be considered for its implementation, which is fair and not burdensome. The government's efforts to increase revenue through tax revenues must be balanced with the services and facilities provided to every community. The purpose of the results of this study was to determine the effect of tax collection by means of letters of reprimand and coercive letters on taxpayer compliance in paying their obligations. The results of this study explain that the more the number of warning letters and forced letters that come out, the lower the level of taxpayer compliance, conversely the less number of warning letters and forced letters that come out, the higher the level of taxpayer compliance with their tax obligations.