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ANALISIS PENAGIHAN PAJAK DENGAN SURAT PAKSA DALAM MENGOPTIMALKAN PENERIMAAN TUNGGAKAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA BANDUNG KAREES

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ANALYSIS OF TAX COLLECTION WITH FORCED LETTER, IN OPTIMIZING REVENUE TAX ARREARS IN TAX SERVICE OFFICE PRATAMA BANDUNG KAREES ABSTRACT By: Bongbong Pane The purpose of this study was to determine how the tax billing Forced Letters , to find acceptance and Tax Arrears whether tax collection forced letter can optimize revenue tax arrears . This research was conducted at the Tax Office Pratama Karees Bandung . The data used in this study were obtained directly from the Tax Office Primary Karees Bandung . The method used is descriptive analysis method is a method that collects the data so as to produce the information needed to analyze the existing problems . Data were collected through interviews and documentation studies . The data used in this study is the data from 2009 to 2013 . From the results of research by the author in mind that the tax collection forced letter Pratama Tax Office in Bandung Karees accordance with law No. . 19 of 2000 on the forced tax collection with a letter in which the taxpayer does not pay the Tax Arrears after 7 days after the payment due date will be given a Letter of Reprimand and if not heeded the warning letter issued Letters Forced him. Based on the research suggests that the tax collection is not optimal Forced Letters to increase acceptance among the community of tax arrears of the average yield of the Acceptance Letter Forced Tax Arrears in optimizing the average tax revenue from the receipt of arrears of tax by the taxpayer after the letter was published Disappearance amounted to 19.13 % , it can be caused due to many constraints faced by Pratama tax Office in Bandung Karees Forced such letter Neither the delivery of external and internal factors Receipts tax arrears mostly obtained from other factors outside of the this discussion.