Collection Of Taxes with Compulsory Letters Against Revenue of Tax with Taxpayer Compliance as Intervening Variables

Abstract

Tax collection is a series of actions so that the tax insurer pays off tax debts and tax collection costs by admonishing or reminding, carrying out instant and simultaneous collections, notifying forced letters, proposing prevention, carrying out confiscations, carrying out compensation, selling confiscated goods. This study aims to determine how the effect of tax collection with a forced letter on tax receipts through taxpayer compliance at the Palembang Ilir Barat Pratama Tax Service Office. This study uses primary data. This type of research is explanatory research and the research method uses quantitative methods. Data analysis in hypothesis testing in this study used simple linear regression and path analysis, where the partial effect was tested using the t test. Based on data analysis using SPSS 22, it shows that the results of partial hypothesis testing of tax collection with a forced letter have an effect on tax revenue, tax collection has an effect on tax revenue by controlling compliance, tax collection has an effect on taxpayer compliance, and collection has an effect on tax revenue through taxpayer compliance.