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PENGARUH PENGARUH PEMBEBANAN SANKSI ADMINISTRASI PERPAJAKAN TERHADAP PENDAPATANNEGARA PADA KANTOR PELAYANANPAJAK SOREANG

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ABSTRACT THE EFFECT OF TAX ADMINISTRATIVESANCTIONS TOWARDS STATEINCOME ATTAX SERVICE OFFICE (KPP) PRATAMA SOREANG BANDUNG ChatrineCristianTamba Nim: 1132063 This study was conducted at the Tax Office (KPP) PratamaSoreang Bandung. This study aims to know the sanctions income tax administration and State Income Tax Article 21 Taxpayersin the period 2009-2014 The method used is descriptive method, where data is obtained by the author by the way of collecting, analyzing, presenting data as well as a description of the object of study for result in the conclusion. Based on the results of research conducted showed that of Administrative penalties charged to the taxpayer less efficient. That the state income Income Tax Article 21 Taxpayersin Tax Office (KPP) PratamaSoreang annually increased. Based on the analysis of the Pearson product moment correlation coefficient then obtained a correlation of r = 0.078, which showed a very low correlation between the imposition of sanctions in tax administration (variable X) to the State revenue (variable Y) and the results of hypothesis test obtained t = 0,156 and table = 2.132, so it meets the criteria for decision-making is t