PENGARUH PENERBITAN SURAT KETETAPAN PAJAK KURANG BAYAR DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PPh PASAL 25 WP-OPPT (Studi Empiris pada Kantor Pelayanan Pajak Sidoarjo Utara)

Tax receipts are one source of income that has a major impact on the prosperity and welfare of the community. In 2016, 81.75% of the country's revenues come from taxes. There is a decrease in the amount of income tax article 25 WP-OP, in 2016 amounted to 36.12% led to reduced tax revenue. One of the things that most influence the income tax is the tax audit that generates tax assessment letters and tax collection. This study purpose to examine the effect of Issuance of SKPKB and Tax Collection on Income Tax Article 25 WP-OPPT. in this research is KPP Pratama Sidoarjo Utara in 2011-2013. In this study the sample amounted to 36 by using multiple linier regression analysis technique. The results showed that simultan issuance of SKPKB and tax collection have a significant effect on Income Tax Article 25 WP-OPPT. Partially, the issuance of SKPKB has a significant effect on the income tax revenue of 25 and tax collection has significant effect on the income tax article 25 WP-OPPT