Pengaruh Pemberian Imbalan Bunga dan Sanksi Pajak Terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama

Abstract

The purpose of this study is to study the help of interest imbalances and tax sanctions on tax payments at the Pratama Tax Office Binjai. Taxpayers of entities and individuals are 541 in Pratama Tax Office Binjai from 2017 to 2018 and 54 taxpayers are sampled. The data source of this research is primary data through a questionnaire distributed to taxpayers at the Pratama Tax Office Binjai. The technique of transferring data applied through a questionnaire with analysis techniques of descriptive statistical data and inferential statistics. From the research results, it is undeniably related to interest imbalances and payment of taxes not related to tax revenues in the Pratama Tax Office Binjai, where the value of t count (X1) is 1,347 (0.184> 0.05), then this shows that partial imbalance of interest does not mean significant to the tax receipt in the Pratama Tax Office Binjai while the value of t count (X2) is 3.484 (0.001 <0.05), so this shows partially imposition of tax sanctions has a significant influence on tax revenue at KPP Pratama Binjai. Based on the results of multiple linear regression (unbalanced interest and tax interest) shows R Square of 0.199 or 20% and F count 6.321 with a significance of p = 0.004, meaning that 20% of the variation in tax is provided in accordance with variations in interest and tax imbalances. While 80% is accepted by other variables.