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PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PELUNASAN TUNGGAKAN PAJAK PADA KPP PRATAMA MAJALAYA BANDUNG BARAT

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ABSTRACT EFFECT OF TAX COLLECTION LETTER WITH FORCED TO REPAYMENT DELINQUENT TAX ASSOCIATE TAX SERVICE OFFICE IN KPP PRATAMA MAJALAYA WEST BANDUNG By: Twini Igati Dyahwuri Marundury This study aims to determine how prosedur and collection of tax using distress warrant, to know the repayment of tax arrears, and to determine the effect that occurs between tax collection forced letter of the settlement of tax arrears at the Tax Office Associate KPP Pratama Majalaya west Bandung. This Study used a descriptive analysis method, in which the data was collected based on the real situation, then processed, analyzed and finally made a conclusion. To obtain the necessary data the authors use data collection techniques such as interviews and documentary studies. Data obtained from the analysis Pearson Product Moment correlation coefficient analysis, significance tests and analysis of the coefficient of determination. Based on the results obtained that the tax collection forced letter in KPP Prtama Majalaya is as follows taxpayers who do not pay off delinquent taxes after 7 days after the payment due date will be given a letter of reprimand. After 1 days after being given a letter of reprimand taxpayer nor the tax arrears will be issued a letter to the taxpayer is forced. Repayment of tax arrears forced letter that occurs in KPP Pratama Majalaya Associate Tax Office has fluctuated or decreased and increased every year. This is caused by the taxpayer cannot pay his tax arrears, the tax authorities cannot figure out where the taxpayer and the taxpayer appealed. Based on the research showed that r = 0,936 showed a correlation between the level of tax collection forced letter to the repayment of delinquent taxes included in the rate of moderate relationship. Based on the hypothesis test with α = 0,05 showed t count = 4.625 > t table = 3.18245 which means Ha received showed significant effect between tax collection forced letter of the settlement of tax arrears.