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PENGARUH PEMBEBANAN SANKSI ADMINISTRASI PERPAJAKAN TERHADAP PENDAPATAN NEGARA PADA KANTOR PELAYANAN PAJAK SOREANG

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ABSTRACT THF EFFECT OF TAX ADMINISTRATTVE SANCTIONS TOWARDS STATE INCOME AT TAX SERVICE OFFICE SOREANG Chatrine CristianTamba NIM. 1132063 This study was conducted at the Tax Office (KPP) Pratama Soreang Bandung. This study aims to know the sanctions income tax administration and State Income Tax Articte 21 Taxpayers in the penod 2009-2014 The method used is descriptive method, where data is obtained by the author by the way of collecting, analyzitg, presenting data as well as a descnption of the object of study for result in the conclusion. Based on the results of research conducted showed that of Administrative penalties charged to the taxpayer less effrcient. That the state income Income Tar Article 2l Taxpayers in Tax Ofiice (KPP) Pratamasoreang annually increased. Based on the analysrs of the Pearson product moment correlatior coefficient then obtained a correlation of r:0.078, which showed a very low correlation between the imposition of sanctions in tax admirustration (variable X) to the State revenue (variable Y) and the results of hy,pothesis test obtarned t : 0,i56 and table : 2.132, so it meets the criteria for decision-making is t