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PENGARUH SURAT TEGURAN DAN SURAT PAKSA TERHADAP PELUNASAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KOLAKA

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 2 (2017)

DOI
10.33772/jak-uho.v5i2.2100
ISSN
2503-1635
Published
2017-03-26
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACTThis study aims to determine the effect of the warning letter and the letter of forced against the settlement of tax arrears to the Tax Office Pratama Kolaka. Methods of data analysis used in this research is multiple linear regression analysis to examine and provide an overview of how the influence of the warning letter and the letter of forced against the settlement of tax arrears for 2010-2014 on the Tax Office Pratama KolakaBased on the results of data analysis using SPSS 21 indicates that the results of partial hypothesis test (t-test) proves that the warning letter was not positive and not significant to the repayment of tax arrears. tcount ttable is -0.035 1.740 with a significant level of 0.972 0.05. The results of partial hypothesis test (t-test) proves that the letter forced positive and significant effect on the repayment of tax arrears. tcount ttable namely 2.794 1.740 with significant level of 0.012 0.05. Hypothesis test results simultaneously ((F-test) proves that the warning letter and the letter forced a significant effect on the repayment of tax arrears. The coefficient of determination shows 0.319 or 31.9%, which means 31.9% repayment of tax arrears is affected by the number of warning letters and letters forced published. the remaining 68.1% is influenced by other factors not discussed in this study. Keywords: Warning Letter, Letter Forced and Tax Arrears Settlement

Collaboration network of the authors

40 authors · 92 co-authorship links · 5 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Universitas Sulawesi Tenggara
  • Universitas Muhammadiyah Luwuk Banggai
  • Politeknik Negeri Ujung Pandang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Natalis RansiUniversitas Halu Oleo5
Edi CahyonoUniversitas Halu Oleo5
Rosliana EsoAffiliation unknown3
La SurimiUniversitas Halu Oleo2
Jumadil NangiUniversitas Halu Oleo2
Husin husinAffiliation unknown2
Jufra JufraAffiliation unknown2
Tuti DharmawatiAffiliation unknown2
Adha Mashur SajiahUniversitas Halu Oleo1
Muhammad Andi FathoniUniversitas Halu Oleo1
Mukhtar LutfieUniversitas Muhammadiyah Luwuk Banggai1
Abdul Kadir MuhammadPoliteknik Negeri Ujung Pandang1
Amir FaisalUniversitas Sulawesi Tenggara1
Muhammad Azis TahirUniversitas Sulawesi Tenggara1
Hamirul HadiniUniversitas Halu Oleo1
La Ode SafuanUniversitas Halu Oleo1
La RudiUniversitas Halu Oleo1
Nasrudin NasrudinAffiliation unknown1
Rosmawaty RosmawatyAffiliation unknown1
La RiandaAffiliation unknown1
Ayumilawarty AyumilawartyAffiliation unknown1
Omasrianto OmasriantoAffiliation unknown1
Hasbudin HasbudinAffiliation unknown1
Fajar SarananiAffiliation unknown1
Desryani Ayulin intheAffiliation unknown1
Arsad ArsadAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Irman BaduAffiliation unknown1
Nasrullah DaliAffiliation unknown1
Alimudin AlimudinAffiliation unknown1
La GandriUniversitas Halu Oleo1
Hasniah HasniahUniversitas Halu Oleo1
La Ode Bahana AdamAffiliation unknown1
Tahir TahirAffiliation unknown1
Sitti KasmiatiAffiliation unknown1
HUSEIN HUSEINUniversitas Halu Oleo1
La Ode SaifuddinAffiliation unknown1
Mardiana NAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH SURAT TEGURAN DAN SURAT PAKSA TERHADAP PELUNASAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KOLAKA</dc:title>
	<dc:creator>Mas'ud, Arifuddin</dc:creator>
	<dc:creator>Arman, Arman</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACTThis study aims to determine the effect of the warning letter and the letter of forced against the settlement of tax arrears to the Tax Office Pratama Kolaka. Methods of data analysis used in this research is multiple linear regression analysis to examine and provide an overview of how the influence of the warning letter and the letter of forced against the settlement of tax arrears for 2010-2014 on the Tax Office Pratama KolakaBased on the results of data analysis using SPSS 21 indicates that the results of partial hypothesis test (t-test) proves that the warning letter was not positive and not significant to the repayment of tax arrears. tcount ttable is -0.035 1.740 with a significant level of 0.972 0.05. The results of partial hypothesis test  (t-test) proves that the letter forced positive and significant effect on the repayment of tax arrears. tcount ttable namely 2.794 1.740 with significant level of 0.012 0.05. Hypothesis test results simultaneously ((F-test) proves that the warning letter and the letter forced a significant effect on the repayment of tax arrears. The coefficient of determination shows 0.319 or 31.9%, which means 31.9% repayment of tax arrears is affected by the number of warning letters and letters forced published. the remaining 68.1% is influenced by other factors not discussed in this study. Keywords: Warning Letter, Letter Forced and Tax Arrears Settlement</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-03-26</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2100</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i2.2100</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 5, No 2 (2016)</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v5i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2100/1492</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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