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PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PEMBAYARAN TUNGGAKAN PAJAK PENGHASILAN WAJIB PAJAK BADAN PADA KPP PRATAMA BANDUNG BOJONAGARA

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ABSTRACT THE INFLUENCE OF TAX COLLECTION WITH LETTERS OF REPRIMAND AND FORCED LETTER AGAINST PAYMENT OF TAX ARREARS OF CORPORATE TAXPAYER INCOME ON KPP PRATAMA BANDUNG BOJONAGARA arranged by: ALEX FREDERICKSON ZAI NIM: 1432129 The purpose of this study is to determine whether there is a significant influence between the taxes collection with letters of reprimand and forced letter against the payment of tax arrears of corporate taxpayer’s income partially and simultaneously. The used method in this research was descriptive method by using quantitative approach. This study used secondary data. Population data in this study was all data collection taxes and the sample data in this study was the value of provisions contained in Reprimand Letter and Forced Letter as well as the amount of payment of arrears of income tax on the letter with the subject of tax was a corporate taxpayer obtained from KPP Pratama Bandung Bojonagara in 2012 until 2016. The processed data used SPSS 21 and Microsoft Excel 2013. Partial research results indicated Reprimand Letter against payment of arrears of income tax had a strong enough relationship with a value of 0,525 and contribution of 27,5% and had no significant influence with the significance of 0,364> 0,05. The results of partial research also showed the Forced Letter against the payment of arrears of income tax had a relatively low relationship with the value of 0,392 and the contribution of 15,4% and had no significant influence with the significance value of 0,514> 0,05. The result of simultaneous research showed Reprimand Letter and Forced Letter against payment of income tax arrears had a very strong relation with value 0,899 and contribution equal to 30,8% and had a insignificant influence with value 0,692> 0,05. Thus the influence of Reprimand Letter and Forced Letter either partially or simultaneously had no significant effect on the payment of tax arrears of corporate taxpayer’s income at KPP Pratama Bandung Bojonagara during 2012 to 2016. Keywords: Reprimand Letter, Forced Letter, payment of tax arrears of corporate taxpayer's income