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PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PELUNASAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA CIBEUNYING BANDUNG

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ABSTRACT THE INFLUENCE OF TAX BILLING WITH FORCED LETTERS ON PAYMENT OF TAX RIGHTS IN THE SERVICE OFFICE BANDUNG TAX CIBEUNYING Written by: Walindo Pandiangan NIM: 1632004 This study aims to determine the effect of tax collection with forced letters on the payment of tax arrears at the Cibeunying Pratama Tax Service Office Bandung. The research method used is descriptive method, where data is collected, processed, and concluded based on the real situation at the Tax Office. Tax collection with forced letters fluctuated and the most were in 2017 as many as 3,767 letters. Correlation of billing with forced letters against tax arrears (r) = 0.833 means that the relationship between tax collection with forced letters against tax arrears has a very strong relationship. Tcount 2.604