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PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PELUNASAN UTANG PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA BANDUNG TEGALLEGA

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ABSTRACT EFFECT OF THE LETTER OF FORCED TAX COLLECTION OF TAX DEBT REPAYMENT OF TAX SERVICE OFFICE IN BANDUNG PRATAMA TEGALLEGA Written By: Robbye Josua Marbun NIM : 1132047 The purpose of the research conducted by the authors was to determine how the tax Billing forced letter and repayment in KPP . Pratama Bandung Tegallega and also to determine the effect of Tax Collection Letter Against Forced Pajak.Penelitian Debt Settlement is done by using descriptive method , that is by collecting, processing , analyzing and taking Conclusion.With analysis conducted by the authors of the data forced letter published as Rp 60,775,148,315 and disbursement of arrears of Rp 50,830,421,101 after using analysis generated constant of 1.8 . This means that if the tax collection forced letter is not used , then the Tax Debt Repayment dropped by 1.8 % .Koefisien regression tax billing forced letter ( X ) of 0.851 . Which means that , if the tax billing forced letter declining as much as 1 sheet of the taxpayer compliance will increase by 85.1% . Keywords : Effects of Tax Collection Letter Against Forced Tax Debt Repayment Agency