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All Journal PREDIKSI LEGITIMASI: Jurnal Hukum Pidana dan Politik Hukum JURNAL POENALE Jukema (Jurnal Kesehatan Masyarakat Aceh) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Saintifik : Jurnal Matematika, Sains, dan Pembelajarannya PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat J-KESMAS: Jurnal Kesehatan Masyarakat International Journal for Educational and Vocational Studies jurnal abdimas saintika Jurnal Ilmiah Wahana Pendidikan Jurnal Hurriah: Jurnal Evaluasi Pendidikan dan Penelitian Jurnal Pengabdian Kesehatan Masyarakat Educate: Jurnal Ilmu Pendidikan dan Pengajaran Governors Jurnal Salingka Abdimas Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Oseanologia Jurnal Abdimas Kesehatan
Dahliana Dahliana
FH UNILA
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Journal : Governors

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Disbursement of Tax Arrears: Active Tax Collection and Tax Audit on Corporate Taxpayers Ristiyana, Rida; Atichasari, Anna Sofia; Dahliana, Dahliana; Erwindiawan, Erwindiawan
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6538

Abstract

This study aims to determine the effect of warning letters, forced letters, and confiscation letters on the disbursement of tax arrears with tax audit as a moderation variable. The type of research is quantitative using secondary data with indirect data collection techniques. The population in the study is corporate taxpayers registered at KPP Pratama Tigaraksa. The sampling technique uses purposive sampling. The data analysis method uses panel data through Eviews 10. The results of the parsial of the warning letter had a positive and significant effect on the disbursement of tax arrears, forced letter and confiscation letter had no effect on the disbursement of tax arrears and the results of the MRA tax audit could not moderate the disbursement of tax arrears. The results of this study simultaneously warning letter forced letter, and confiscation letter have an effect on the disbursement of tax arrears. The latest in this study is to add tax audits as a moderation variable with different objects at KPP Pratama Tigaraksa. This research has implications to increase taxpayer awareness in fulfilling tax obligations and assist the Directorate General of Taxes in decision-making policies related to the renewal of active tax collection regulations.
Co-Authors A.A. Ketut Agung Cahyawan W Almuhajir Almuhajir, Almuhajir Anggraeni, Surti Atichasari, Anna Sofia Erwindiawan, Erwindiawan Firdaus Firdaus Hairunisyah, Rika Helena, Shifa Ikha Safitri jamila Jamila Jirana, Jirana Juwita, Zeva Kadir, A. Kartika, Jenny Kasduri, Mario khairunisya, khairunisya Mahalia Putri, Nia Clarasari Marhami, Marhami Mesra Damayanti Minsas, Sukal Miskiyah Miskiyah MP, nia clarasari Mursalin . ningsih, Murtia Nurayuda, Nurayuda Okianna Okianna R, Widi Dewi Retnosari, Ekadewi Sapondra Wijaya, Sapondra Siti Fatimah Soewito, Bambang Sumastri, Heni Susmini, Susmini Warsidah, Warsidah Wibowo, Wahyu Dwi Ari Yundari, Yundari Yusawinur Barella