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PENGETAHUAN WAJIB PAJAK TENTANG SURAT PEMBERITAHUAN OBJEK PAJAK (SPOP) SEBELUM DAN SESUDAH PENYULUHAN PADA DESA CIHANJUANG RAHAYU KAMPUNG CITIIS RT 2 RW X KECAMATAN PARONGPONG KABUPATEN BANDUNG BARAT

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ABSTRACT TAXPAYERS KNOWLEDGE OF NOTICE OBJECT OF TAX ( SPOP ) BEFORE AND AFTER EXTENSION IN THE KAMPUNG CITIIS CIHANJUANG RAHAYU VILLAGE RT 02 RW XPARONGPONG DISTRICOF WEST BANDUNG REGENCY By : Hartati Chaterine Simbolon The writing is done in order to determine whether there is a difference between knowledge taxpayers before and after counseling in the village of Kampung Citiis Cihanjuang Rahayu RT 02 RW X Parongpong District of West Bandung regency. If there is , how much of the taxpayer's increased knowledge. The population in this study is the taxpayer in the village of Kampung Citiis Cihanjuang Rahayu RT 02 RW X Parongpong District of West Bandung Regency, amounting to 123 people and the sample in this study was 30 people. The writing is descriptive and uses the method of data collection methods, namely the pre - experimental test respondents' knowledge before counseling and after counseling. The instrument used in this study form shaped test multiple choice tests and true or false that consists of 20 questions formulated from the writings Mardiasmo (2011), Waluyo 2011) and the Land and Building Tax Booklet ( Pajak.go ) and validated by the office Regional Revenue Office Cimahi. From calculations using the formula Pearson correlation coefficient r = 0.055 was obtained that. This means that the variables x and y there is a relationship , and is categorized as hubunan strong relationship . And sign ( + ) is defined as a unidirectional relationship, when counseling improved the knowledge taxpayers will increase as well. With a sample size of n = 30 people , and the confidence level of α = 0.05 then found tcount = 18.7 and ttable = 2:00 and tcount is in the region of rejection then it means that Ho is rejected, which means there is a significant difference between the knowledge of the taxpayer about Tax Object Notification Letter ( SPOP ) in the village of Kampung Citiis Cihanjuang Rahayu RT 02 RW X Parongpong District of West Bandung regency.