DAFTAR ISI

Halaman

SURAT PERNYATAAN...................................................................................i

ABSTRAK ........................................................................................................ ii

ABSTRACT ..................................................................................................... iii

KATA PENGANTAR ...................................................................................... iv

DAFTAR ISI .................................................................................................... vii

DAFTAR TABEL ............................................................................................ xi

DAFTAR GAMBAR ....................................................................................... xii

DAFTAR LAMPIRAN .................................................................................... xiii

BAB I PENDAHULUAN ................................................................................ 1

1.1 Latar Belakang Masalah............................................................................. 1

1.2 Identifikasi Masalah ................................................................................... 5

1.3 Tujuan Penelitian ....................................................................................... 6

1.4 Manfaat Penelitian ..................................................................................... 6

1.5 Waktu dan Lokasi Penelitian ..................................................................... 7

BAB II TINJAUAN PUSTAKA ...................................................................... 8

2.1 Landasan Teori ........................................................................................... 8

2.1.1 Pajak ........................................................................................................ 8

2.1.1.1 Pengertian Pajak ................................................................................... 8

2.1.1.2 Fungsi Pajak ......................................................................................... 9

2.1.1.3 Jenis-Jenis Pajak................................................................................... 10

2.1.1.4 Sistem Pemungutan Pajak .................................................................... 11

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2.1.1.5 Hambatan Pemungutan Pajak .............................................................. 12

2.1.1.6 Penagihan Pajak ................................................................................... 13

2.1.1.7 Jenis Penagihan Pajak. ......................................................................... 14

2.1.1.8 Tindakan Penagihan Pajak. .................................................................. 15

2.1.2 Pencairan Tunggakan Pajak .................................................................... 16

2.1.2.1 Pengertian Tunggakan Pajak ................................................................ 16

2.1.2.2 Pengertian Pencairan Tunggakan Pajak ............................................... 17

2.1.2.3 Mekanisme Tunggakan Pajak .............................................................. 18

2.1.3 Surat Teguran .......................................................................................... 19

2.1.3.1 Pengertian Surat Teguran ..................................................................... 19

2.1.3.2 Penerbitan Surat Teguran ..................................................................... 20

2.1.3.3 Mekanisme Dalam Penerbitan Surat Teguran...................................... 22

2.1.4 Surat Paksa .............................................................................................. 23

2.1.4.1 Pengertian Surat Paksa ......................................................................... 23

2.1.4.2 Penerbitan Surat Paksa ......................................................................... 24

2.1.4.3 Mekanisme Penerbitan Surat Paksa ..................................................... 25

2.2 Penelitian Terdahulu .................................................................................. 26

2.3 Kerangka Pemikiran ................................................................................... 28

2.3.1 Pengaruh Surat Teguran Tehadap Pencairan Tunggakan Pajak...............28

2.3.2 Pengaruh Surat Paksa Tehadap Pencairan Tunggakan Pajak. .................29

2.3.3 Pengaruh Surat Teguran dan Surat Paksa Terhadap Pencairan ............... 30

2.4 Hipotesis Penelitian................................................................................... 32

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BAB III OBJEK DAN METODE PENELITIAN ............................................ 33

3.1 Objek Penelitian ......................................................................................... 33

3.2 Metode Penelitian....................................................................................... 33

3.2.1 Populasi dan Sampel Penelitian .............................................................. 34

3.2.2 Metode Pengumpulan Data ..................................................................... 35

3.2.3 Operasionalisasi Variabel........................................................................ 36

3.2.4 Metode Analisis Data .............................................................................. 39

3.2.4.1 Operasionalisasi Variabel Penelitian .................................................... 36

3.2.4.2 Metode Analisi Data ............................................................................ 39

3.2.3.4 Analisis Regresi Linear Berganda........................................................ 43

3.3 Pengujian Hipotesis .................................................................................... 44

3.3.1 Uji Signifikan Parsial (Uji Statistik t) ..................................................... 44

3.3.2 Uji Signifikan Simultan (Uji Statistik F)..................................................... 45

3.3.3 Uji Koefisien Determinasi....................................................................... 46

3.3.4 Penetapan Tingkat Signifikansi ............................................................... 46

BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................. 47

4.1 Hasil Penelitian .......................................................................................... 47

4.1.1 Gambaran Umum Penelitian ................................................................... 46

4.1.2 Gambaran Mengenai Variabel Penelitian ............................................... 46

4.1.2.1 Gambaran Mengenai Variabel Surat Teguran...................................... 46

4.1.2.2 Gambaran Mengenai Variabel Surat Paksa ......................................... 49

4.1.2.3 Gambaran Mengenai Variabel Surat Teguran dan Surat Paksa ........... 52

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4.1.3 Hasil Pengujian Statistik Deskriptif ........................................................ 55

4.1.4 Hasil Pengujian Asumsi Klasik............................................................... 56

4.1.4.1 Uji Normalitas ...................................................................................... 56

4.1.4.2 Uji Multikolinearitas ............................................................................ 57

4.1.4.3 Uji Heteroskedastisitas ......................................................................... 58

4.1.4.4 Uji Autokorelasi ................................................................................... 59

4.1.5 Analisis Regresi Linear Berganda........................................................... 60

4.1.6 Pengujian Hipotesis ................................................................................. 62

4.1.6.1 Uji Parsial (t-test) ................................................................................. 62

4.1.6.2 Uji Simultan (F-test) ............................................................................ 64

4.1.7 Uji Koefisien Determinasi....................................................................... 66

4.2 Pembahasan ................................................................................................ 68

4.2.1 Surat Teguran Terhadap Pencairan Tunggakan Pajak ............................ 68

4.2.2 Surat Paksa Terhadap Pencairan Tunggakan Pajak ................................ 68

4.2.3 Surat Teguran dan Surat Paksa Terhadap Pencairan Tunggakan Pajak .. 70

BAB V KESIMPULAN DAN SARAN........................................................... 72

5.1 Kesimpulan ................................................................................................ 72

5.2 Saran........................................................................................................... 72

DAFTAR PUSTAKA ...................................................................................... 74

LAMPIRAN-LAMPIRAN .............................................................................. 79