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PENERAPAN SANKSI ADMINISTRASI DAN PENAGIHAN SECARA PAKSA BAGI WAJIB PAJAK YANG TIDAK PATUH MEMBAYAR PBB PADA KANTOR PEMERINTAH KABUPATEN BANDUNG BARAT

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ABSTRACT IMPLEMENTATION OF ADMINISTRATION AND BANKING SANCTIONSFORCED FOR NON-TAXABLE TAXES FALLS TO PAY THE UN OFFICE DISTRICT GOVERNMENT WEST BANDUNG Written by: Krisno GP Nainggolan NIM: 1332162 This study aims to determine the Application of Administrative Sanctions and Forcible Collection of Taxpayers who are not Compliance Pay the United Nations at the Office of West Bandung Regency Government. This research is conducted by using descriptive method which means to describe and discuss the object under study based on existing facts so that obtained conclusion. Method of sample selection of this study using questionnaire. In collecting data is done by distributing questionnaires to the taxpayer PBB in West Bandung regency. Data from the questionnaire will be processed using SPSS 16.0 For Windows in correlation coefficient analysis, significance test, and coefficient of determination. From the results of descriptive statistical research each variable has no good results. With a mean (average) value of 3.88 or 38.8% for the Application of Administrative Penalties, mean (mean) values of 3.573 or 35.73%, as well as noncompliant taxpayers paying the PBB at mean (average ) of 4,266 or 42,66%. From hypothesis testing seen the implementation of administrative sanction there is a low positive correlation between administrative sanction to taxpayer compliance at district office of West Bandung regency with t-count value 1,734 <2,042 and p-value 0,094> 0,05. Forcible billing is seen that there is a negative intermediate relationship between forcible tax collection on taxpayer compliance at West Bandung district government office with t-hit value - 2,583 <2,042 and pvalue 0,015 <0,05. Based on the F test or simultaneous test it is found that the implementation of administrative sanctions and billing by force from the value of F = 4,287 and p-value = 0,024 <ɑ = 0,05. Which means that the implementation of administrative sanctions and billing by force have significant and simultaneous effect and show Ha accepted. But partially the implementation of administrative sanctions and billing by force has a significant low effect on taxpayers who do not obediently pay the PBB at the district office of West Bandung regency. This means Ho is rejected and Ha accepted. The significant value obtained by 0.024 is smaller than the specified significance 0.05. Keywords: Administrative Sanctions, Forced Billing, Unqualified Taxpayers Pay the United Nations