PENGARUH PENAGIHAN PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PADANG SATU

This study aims to find the influence of tax collection on disbursement of tax arrears on tax office (kpp) pratama padang satu. The object of this study is the taxpayer at the tax office (kpp) pratama padang satu. The amount of research data in this study is as many as 30 consisting of 2.5 tax periods namely the year 2016-2018. The data in this research is sourced from secondary data obtained from tax office (kpp) pratama padang. Data analysis using simple linear regression analysis. Based on the research result, tax collection variable has a positive and significant influence on the disbursement of tax arrears. This is evidence from the result ttest and the level of significance is smaller than 0.05. For further research is expected to add research variable and the amount of data for more perfect research.