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PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENINGKATAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA CIMAHI

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ABSTRACTS EFFECT OF TAX COLLECTION LETTER WITH FORCED TO INCREASE TAX REVENUE AT KPP PRATAMA CIMAHI By : Hamzah Tampubolon This research aimed to understand the influence of taxes by billing letter forcefully against acceptance KPP Pratama Cimahi. Methods used in this research was descriptive method. Sample used all of the employee on the billing and revenues in KPP Pratama Cimahi. Data collection was done with the questionnaire technique, interviews and the literature study. Data processing using formulas and analysis of linear regression correlation. The data obtained from the interviews and questionnaires processed in qualitative mixed with using analysis person product moment in the analysis a correlation coefficient, the significance, the coefficient of determination and analysis. Based on the analysis of the correlation coefficient rs = .719, There was a positive relationship between tax billing with tax receipts test significance obtained t hitung > t tabel 4,386 > 2,10092, then we can conclude that ho rejected, regression analysis simple rs = .719, Means that there was the influence of a positive the coefficients determined 51,70% billing with letters forcibly influence on tax receipts. Keywords : Tax collection letter with forced, tax revenue, tax arrears