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

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ABSTRACT TEE ET'FECT OF TAX COLLECTION WITH FORCED LETTER TO THE IMPROVEMENT OF'TAX REVENUE IN KPP PRATAMABANDT'NG BOJONAGARA PERIOD OF 2010-2013 by: Toni Gunawan This study was conducted to determine how the implementation of tax collection with the forced letter and the level of tax revenue in Kpp pratama Bandung Bojonagara and also to determine the effect of Tax Billing By forced Letters to Increased Tax Revenue in KPP Prarama Bandung Bojonagara . This research was carried out by using descriptive methods in processing and analyzing the data so the conclusion was found. The analysis that is used in this surdy is the analysis ofthe correlation coefficient, the coefficient ofanalysis determination and testing sigrificance in data processing tax Billing by forced Letter And Liquidation Receivables in KPP Pratama Bandung Bojonagara. Based on the rcsults obtained that the implementation of tax collection with forced Leuer in Tax Office Pratama Bojonagara Bandung , as follows : The head of billing section made forced letter and give it to the Bailiffs, then the forced letter notified to the Agency for the delinquent taxpayer . Bailiffs a subsequent repor on the implementation and archive the forced letter that notified and the average ofTax Receipts compulsory oorporate tax, after the implementation of the tax collection by forced letter is 55 7o . Based on the result of the rcsearch that obtained by analysis ofthe correlation coefficient r : 0.999 means therc is a very strong relationship berween the positive and Billing Tax By forced letter to Increased Tax Revenue . Tests of sigrificance between the two variables was obtained t_count > t_table ( 9.y24 > 2.920 ), which means that Ho is rejected Based on the calculation of the coefficient of determination of 98.01 o/o indicates that the forc€d letter tax collection has an influencement on tfie incresse in tax revenue , while 1.99 o4 is influenced by other factors outside the study ,