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DAMPAK PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PELUNASAN TUNGGAKAN PAJAK PENGHASILAN BADAN DI KPP MADYA BANDUNG

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ABSTRACT THE IMPACT OF THE TAX COLLECTION WITH A REPRIMAND LETTER AND FORCE LETTER TOWARD DISBURSEMENT OF TAX REVENUE ARREARS AT KPP MADYA BANDUNG By : Hapsari Lavenia Lasmauli NIM: 1232117 The purpose of this study was to determine how the tax collection with A Reprimand Letter and Force Letter, to know the disbursement of Tax Revenue Arrears, and to determine the impact that occured between tax collection with A Reprimand Letter and Force Letter of the settlement of tax revenue arrears at KPP Madya Bandung. The method used by the authors in this study was descriptive method, in which the data was collected based on the real situation, then processed, analyzed which was examined by processing and analyzing the data, so it could be concluded. The method of this research were classical assumption test, multiple regression analysis, and hypothesis test using the F test and t test with α = 0,05. In tax collection data at KPP Madya Bandung. This research stated that the tax collection with a Reprimand Letter and Force Letter in KPP Madya Bandung had fluctuated. The average of Reprimand Letters and Force Letters were 197 sheets and 99 sheets of each letters during 5 years from 2010-2014. From the numbers of Reprimand Letters and Force Letters had published, could be concluded that the average of Reprimand Letters were 55 sheets and Force Letters were 81 sheets. Based on the result of the research that obtained by coefficient of determination of 96.9% indicated that the forced letter tax collection had an influence on the increase in tax revenue, while 3.1 % was influenced by other factors outside the study. Based on the hypothesis test with α = 0,05 showed Fcount = 31.649 > Ftable = 19.00 which means Ha received showed significant effect between tax collection with a reprimand letter and force letter the toward disbursement of tax revenue arrears. Keywords: Tax Collection, Reprimand Letter, Force Letter, Disbursement Tax Revenue Arrears