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PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA DAN SURAT PERINTAH MELAKSANAKAN PENYITAAN TERHADAP PELUNASAN TUNGGAKAN WAJIB PAJAK BADAN PADA KPP PRATAMA BANDUNG BOJONAGARA

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ABSTRACT INFLUENCE OF TAX RETURNS WITH EXECUTIVE AND ORDER LETTER IMPLEMENTING IMPLEMENTATION OF DISTRIBUTION OF TAXPAYER TAX ON BODYOF KPP PRATAMA BANDUNG BOJONAGARA Written By: Pandi Eben Ezer NIM: 1432208 This research aims to know the influence of the tax billing with SP and SPMP against payment of a delinquent taxpayer Agency on KPP Pratama Bandung Bojonagara period 2012-2016.The research method is quantitative descriptive. Tax billing with payment of the tax arrears against SP coefficient corelation is very low yield of r = 0.101, Kd = 0.010 meaning with tax payment of its contribution towards SP 1%, the results of t calculate = 0.176 4.303 means table t < with SP against payment of taxes was not significant, the result of a simple regression analysis Y = 5,702,260,290.489 + 2.860.913,634X1 meaning if the tax billing with SP there is no then the payment of taxes amounting to 5,702,260,290.489 and if it goes up one unit then the repayment of tax rises of 2,860,913.634 means there is significant influence against tax repayment SP. While the tax billing with payment of the tax arrears against the SPMP coefficient correlation is very strong results from the acquisition of r = 0.940, Kd = 0.883 meaning with tax payment of its contribution toward the SPMP 88.3%, t = count results 4.770 > t table 4.303 meaning with significant tax repayment against the SPMP, simple regression analysis results Y = 3,089,799,493.393 + 115.513.174,709X2 meaning if the tax billing with SPMP no then payment of taxes amounting to 3,089,799,493.393 and if it goes up one unit then payment of taxes went up by 115,513,174.709 means there is significant influence against tax repayment SPMP. Tax billing with SP and repayment of tax arrears against the SPMP insignificant from the results of the tally count = F F = table 8.126 < 9,55, results of multiple regression analysis Y = 1,215,471,420.233 + 2.356.746,913X1 + 115.318.803X2, If no SPMP SP and then tax arrears amounting to 1,215,471,420.233, if the SP up one unit then the repayment of tax rises 2,356,746.913 in regards to SPMP does not exist and if the SPMP up one unit then the repayment of tax rises 115,318,803 in case of SP are meaningless there is significant influence SP and SPMP against payment of tax arrears. Keywords: Forced Letter, Letter of Order Carry Out Foreclosure, Repayment of Agency Taxpayer Arrears