Pengaruh Penagihan Pajak dengan Surat Teguran, Surat Paksa, dan Surat Perintah Melaksanakan Penyitaan terhadap Pencairan Tunggakan Pajak di Masa Pandemi Covid-19 Studi pada KPP Pratama Medan Barat

Abstract

This research aims at knowing and proving the effect of warning letter, distress warrant and confiscation letter towards tax arrears. The analysis used is Multiple Linear Regression Analysis. The data in this study were 36 months of observation (time series data by 36 months) over a 3 year period covering January 2019 to December 2021. The type of data in this study is secondary data. The sample selection technique is total sampling technique, in which all member of the population are used as research sample consisting of 36 months of time series data. Research data processing using SPSS software. The results showed that the warning letter and distress warrant with value has a positive and significant effect to disbursement tax arrears, and Instruction Letter Implement Foreclosure Against have a positive but not significant effect to disbursement tax arrears. Other results the warning letter, distress warrant, and Letter Implement Foreclosure Against simultaneously have a significant effect to disbursement tax arrears.