Analysis Factors of Influence Tax Arrears In North Sumatera
Marpaung, Vinelia Augustina
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Tax represent one of the source of domestic income, obtained of taxpayer. State income not yet as expected because still level of tax arrears. This research has a purpose to know growth of tax arrears in North Sumatera and to analyze the influence of product domestic regional bruto, numer of taxprayer, inflation and economic condition to tax arrears in North Sumatera. The analysis uses Ordinary Least Square (OLS) method. For this analysis aim, use a secondary database in time series form, 1984 – 2005, that is data of tax arrears, number of taxprayer, Product Domestic Regional Bruto (PDRB), and inflation in North Sumatera. The data obtained form Regional Office DJP Sumbagut I, and Central Bureau of Statistics of Nort Sumatera Utara, and other sources that is research result and journals. Based on the estimating result, this research found that economics growth of North Sumatera, number of taxprayer, inflation rate, and economic condition simultaneously had significantly influence to the tax arrears in North Sumatera with a determination coefficient value (R2), in the amount of 97,39 percents. It means that the economics growth of North Sumatera, number of taxprayer, inflation rate and economic condition can explain the tax arrears variation in North Sumatera equal to 97,39 percents. Partially, this analysis result showed that economics growth of North Sumatera had a significantly negative influence to tax arrears in North Sumatera; number of taxprayer, inflation and economic crisis had a significantly positif influence to tax arrears in North Sumatera. Hence to lessen tax arrears in North Sumatera, governmental require to strive to improve economics growth, with stabilization and repair of makroekonomic variables. Referring to taxpayer, to Directorate Generaling of Tax suggested to lay to really potential taxpayer. Besides by improving execution of counselling to taxpayer to increase awareness of taxpayer of its obligation, and conduct the regulation of taxation properly.