PENGARUH KUALITAS PENETAPAN PAJAK DAN TINDAKAN PENAGIHAN AKTIF TERHADAP PENCAIRAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA WONOCOLO

Abstract

Taxation system in Indonesia that is system a self-assessment where taxpayers is given authority to calculate your own, self-report and pay of tax due that should be paid but with such a system allows the offenses committed by the taxpayer. One occurrence of infringement committed by the taxpayer that is existence tax arrears from taxpayers have no awareness in paying taxes so the result doesn’t pay off tax debt. Efforts to deal with tax arrears be required activity that is tax collection by the competent authorities The research is to tax determination quality of the recovery and active tax collection of the recovery of tax arrears. Research type is causative research with quantitative approach. The population in this study is taxpayers registered in the tax office Pratama Wonocolo Surabaya. Type of data used secondary data from documentation collecting techniques. Data analysis method used is classical assumption test dan double regression analysis. The result of the study indicate that tax determination quality have a significant of the recovery of the tax arrears. Active tax collection have a significant of the recovery of tax arrears.