PENGARUH PENAGIHAN PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA PADANG SATU
The purpose of this study is to examine the effect of tax collection on the disbursement of tax arrears on Tax Office (KPP) Pratama Padang. The object of this study is the taxpayer at the Tax Office (KPP) Pratama Padang. The amount of research data in this study is as many as 48 consisting of 4 tax periods namely the year 2013-2016. 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 evidenced from the result tcount> ttable and the level of significance is smaller than 0.05. The variable of disbursement of tax arrears can be explained by 97.9% by the tax collection variable and the rest is affected by other variables related to disbursement of tax arrears. For further research is expected to add research variables and the amount of data for more perfect research.