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PENGARUH PENAGIHAN PAJAK TERHADAP PENERIMAAN TUNGGAKAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA CIMAHI

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ABSTRACT THE EFFECT OF TAX BILLING ON RECEIVING TAX TAXESIN THE PRATAMA CIMAHI TAX SERVICE OFFICE Written by: Christon Haposan 1532179 The purpose of this research was to know the effect of tax billing on receiving tax taxes in the Pratama Cimahi Tax Service Office. The data of this research were tax collection data and tax arrears receipt data taken from the Cimahi Pratama Tax Office in 2015 to 2018. The method used is descriptive method using secondary data. In this research, t test resukts indicate a value of 0,602 < 4,303 that’s mean Ho accepted and Ha rejcted, or there is no significant effect of X on Y. And the effect of X on Y is shown through the R square value of 0.153 or 15.3% which means X affects Y at 15.3% and the remaining 84.7% is influenced by other factors outside the study, the results of the regression analysis linear that there is an influence between tax collection and receipt of tax arrears in the Pratama Cimahi Tax Service Office. Keywords: Tax Collection, Tax Arrears Receipts.