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PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PELUNASAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA TEGALLEGA BANDUNG

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ABSTRACT THE EFFECT OF TAX COLLECTION WITH FORCED LETTERS ON THE REPAYMENT OF TAX DATE IN THE PRATAMA TEGALLEGA BANDUNG TAXATION OFFICE Written by: Feni Lola Tumanggor NIM: 1732192 This study was conducted to determine the effect of tax collection by compulsory letter on the payment of tax arrears at the Tegallega Tax Office Pratama Bandung. The data used in this research is secondary data with the retrieval of data from routine reporting billing Pelayaanan Office Tax Pratama Bandung Tegallega 2015 until 2019. From the processing of data useful analysis, tvaluethe of -0.305. With alpha (α) = 5% and degrees of freedom (dk) = n-2 = 3, then based on one party's t-distribution table, the t-value istable -2.353. Due valuet is smaller than ttable (0.305 <3.182) then H0 is received and H1 rejected. This shows that the effect of tax collection by forced letters at the Tegallega Bandung Primary Tax Office does not have a significant effect on the payment of tax arrears. Keywords: Tax Collection, Forced Letter, Payment of Tax Arrears