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PENGARUH SURAT TEGURAN PAJAK TERHADAP PEMBAYARAN TUNGGAKAN PAJAK (STUDI PADA KPP PRATAMA KENDARI)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 4 No. 2 (2020)

DOI
10.33772/jak-uho.v4i2.13392
ISSN
2503-1635
Published
2020-08-09
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to know the effect of tax warning letters against the payment of tax arrears on KPP Pratama Kendari. Data collection theqniques used are interviews and literature study. Types of data used are qualitative data and quantitative data. Sources of data used are primary data and secondary data. The analytical method used is a simple linear regression analysis with the help of SPSS 16. The results of this study indicate than the published warning ltter variable has no positive and significant effect on the payment of tax arrears. This is evident of the value of the arithmetic smaller than the value table (- 0,8882,101) with a significant value of 0,3860,05. On variable of warning lwtter obtained by value of regression coefificient (b) equal to -408.969,132 or negative sign, then it can be said that if the number of published warning letter increased or decreased can not affect the payment of tax tax arrears on Tax Office Primary Kendari.

Collaboration network of the authors

40 authors · 87 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Tuti DharmawatiAffiliation unknown4
Erwin HadisantosoAffiliation unknown3
Satira YusufAffiliation unknown2
Sulvariany TamburakaAffiliation unknown2
Mulyati AkibAffiliation unknown2
Husin husinAffiliation unknown2
Nasrullah DaliAffiliation unknown2
Andi Basru WawoAffiliation unknown1
Safriaddin SafriaddinAffiliation unknown1
Muntu AbdullahAffiliation unknown1
Deny Erdian SaputraAffiliation unknown1
Nofian Lepong BulanAffiliation unknown1
Syaifullah SanggalaAffiliation unknown1
Hasan Hasan AedyAffiliation unknown1
La ode AlibarAffiliation unknown1
Rostin RostinAffiliation unknown1
Litasari LitasariAffiliation unknown1
Supriyadi SupriyadiAffiliation unknown1
Hasan AedyAffiliation unknown1
Dwi Ananda AnugranitaAffiliation unknown1
Sarfia SarfiaAffiliation unknown1
Yuli Lestari LabanguAffiliation unknown1
Nasrun NasrunAffiliation unknown1
Wa Ode NurmayaniAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Try Edi SuwarnoAffiliation unknown1
Hasbudin HasbudinAffiliation unknown1
Halmatinus HalmatinusAffiliation unknown1
Nur AsniAffiliation unknown1
Muhammad Astun SetiawanAffiliation unknown1
Ersita NugrawatiAffiliation unknown1
Nikita ZaelaniAffiliation unknown1
Fatricia Fatricia3Affiliation unknown1
Putra Muh. Al JufriAffiliation unknown1
muhammad Amirul AjiAffiliation unknown1
Hajariah UndeAffiliation unknown1
Agus Septian HusenAffiliation 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 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH SURAT TEGURAN PAJAK TERHADAP PEMBAYARAN TUNGGAKAN PAJAK (STUDI PADA KPP PRATAMA KENDARI)</dc:title>
	<dc:creator>Mustafa, Santiadji</dc:creator>
	<dc:creator>Anto, La Ode</dc:creator>
	<dc:creator>Hidayat, Adi</dc:creator>
	<dc:description xml:lang="en-US">This study aims to know the effect of tax warning letters against the payment of tax arrears on KPP Pratama Kendari. Data collection theqniques used are interviews and literature study. Types of data used are qualitative data and quantitative data. Sources of data used are primary data and secondary data. The analytical method used is a simple linear regression analysis with the help of SPSS 16. The results of this study indicate than the published warning ltter variable has no positive and significant effect on the payment of tax arrears. This is evident of the value of the arithmetic smaller than the value table (- 0,8882,101) with a significant value of 0,3860,05. On variable of warning lwtter obtained by value of regression coefificient (b) equal to -408.969,132 or negative sign, then it can be said that if the number of published warning letter increased or decreased can not affect the payment of tax tax arrears on Tax Office Primary Kendari.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-09</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<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/13392</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v4i2.13392</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 4, No 2 (2019): Oktober 2019</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v4i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13392/9288</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>