Tax Collection and Influence of Forced Tax on Corporate Income Tax Revenues

The present study is aimed at (i) describing the existing tax collection, use of tax compulsion letter, and revenues of institutional income tax at Kantor Pelayanan Pajak (KPP) Pratama within Regional Office of DJP Jakarta Pusat, and (ii) analyzing the effects of tax collection and use of tax compulsion letter on revenues of institutional income tax. Secondary data were gathered from annual report on revenues of institutional income tax from a period of 2003-2008. Multiple linear regression analysis was applied to analyze data. The study results indicated that (i) tax collection has been well performed according to the existing rules and use of letter of tax compulsion has been low; (ii) annual revenues of institutional income tax steadily increased during the period between 2002 and 2007; and (iii) tax collection and use of tax compulsion letter, either partially or simultaneously, have significant impact on annual revenues of institutional income tax.Key words: tax collection; letter of tax compulsion; institutional income tax payer

Pengaruh Penagihan Pajak dan Surat Paksa Pajak terhadap Penerimaan Pajak Penghasilan Badan

Tujuan penelitian ini untuk menganalisis 1) kondisi penagihan pajak, surat paksapajak dan penerimaan pajak penghasilan badan pada Kantor Pelayanan Pajak (KPP)Pratama di lingkungan Kanwil DJP Jakarta Pusat, dan 2) pengaruh penagihan pajakdan surat paksa pajak baik secara simultan maupun secara parsial terhadappenerimaan pajak penghasilan badan pada KPP Pratama di lingkungan Kanwil DJPJakarta Pusat. Survei dilakukan pada kantor pelayana pajak pratama Jakarta pusatdan unit analisis adalah data skunder berupa laporan penerimaan PPH badanperiode tahun 2003 s/d 2008. Data dilanalisis dengan analisa jalur dan regresiberganda. Hasil penelitian menunjukkan 1) Penagihan pajak di setiap KPP PratamaKanwil DJP Jakarta Pusat secara umum sudah dilakukan sesuai dengan prosedur dantata cara tindakan penagihan, surat paksa pajak juga secara umum masih rendah 2)Dalam kurun waktu selama 5 (lima) tahun yaitu tahun 2003 sampai dengan 2007,jumlah penerimaan Pajak Penghasilan (PPh) badan di KPP Pratama Kanwil DJPJakarta Pusat terus mengalami peningkatan dari tahun ke tahun, dan 3) penagihanpajak dan surat paksa pajak baik secara simultan maupun secara parsialberpengaruh secara signifikan terhadap penerimaan Pajak Penghasilan (PPh) Badan