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PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP KEPATUHAN DAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SOREANG

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ABSTRACT THE EFFECT OF THE LETTER OF FORCED TAX COLLECTION ON COMPLIANCE AND ACCEPTANCE TAX OFFICE SERVICES TAX PRATAMA SOREANG Written By: Fyhanbert Manalu NIM: 1232131 This research was secondary data. The method used in this research was descriptive method, Correlation Coefficient Analysis, Test Significantly, Coefficient of Determination, and Regression Analysis. The purpose of this study was to determine the effect of tax collection forced letter to compliance and acceptance of the (KPP) Pratama Soreang. Knowing the tax billing forced letter, tax compliance, tax revenues 21 income tax, the effect of tax collection forced letter of compliance, and the effect of tax collection by the letter of 21 forced against income tax revenue received by the tax office. Based on the research results obtained was the effect of the tax collection forced letter has a significant influence on tax compliance, and the effect of tax billing forced letter has no significant effect on the tax revenue. Keywords: tax Billing forced letter, tax compliance, Tax Receipts.