Pengaruh Penerbitan Surat Teguran, Surat Paksa dan Surat Perintah Melaksanakan Penyitaan (SPMP) terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak (KPP) Madya Medan

Abstract

This study aims to determine the effect of issuance of warning letter, distress warrant and instruction letter implement foreclosure on tax revenue at the Madya Tax Office Medan 2017-2019. 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 2017 to December 2019. 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 of this study showed that the warning letter and distress warrant partially have a positive and significant effect on tax revenue at the Madya Tax Office Medan, meanwhile the instruction letter implement foreclosure partially has a positif and insignificant effect on tax revenue at the Madya Tax Office Medan. Other results, warning letter, distress warrant and instruction letter implement foreclosure simultaneously have a significant effect on tax revenue at the Madya Tax Office Medan.