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PENGARUH JUMLAH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA CIBEUNYING

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ABSTRACT EFFECT OF TAX COLLECTION LETTER WITH FORCED TO INCREASE REVENUE SERVICE TAX ONKANTORPELAYANAN PAJAK PRATAMA CIBEI.]NYING By: Hotmaria Manullang This study aims to determine how the tax collection procedure forced letter, to know the result of increased revenue from tax collection forced letter, and to determine the effect of tax collection by letter forced to increase tax revenue in the KPP Pratama Cibeunying. This study uses descriptive analysis, where data is collected based on the real situation, then processed, analyzed and finally be concluded. Techniques of data collection with interviews and documentary studies. Data obfained from the interviews qualitatively processed and processed documentation study statistical analysis Pearson Product Moment conelation coefficient analysis, tests of significance, and the coeffcient of determination analysis. Based on the research results obtained that the tax collection procedure forced letter on KPP Pratama Cibeunying made of Tax Collection Secfion Chief then presented to the next tax bailiff letter Taxpayers Forced notified to the Agency. Average Income Tax receipts Article 29 Taxpayers with a tax collection agency after Forced Letters is at 6670. Based on research showing that tax collection is not forced letter so instrumental in increasing tax revenue on STO Cibeunying. It can be seen from the statistics in the year 2009-2012 results of the correlation between the two variables, which gives the figure of 0.91 which means that the effect of the tax collection letter forced to increase tax revenues is moderate and positive. Based on the hypothesis test showed t : 3,l2l and t table : 2.920 with o : 0.05 and n-2 which means that trimftr,ur. then Ho is rejected. This means showed sigrificant relationship between of tax collection forced letter to the increase in tax revenue.