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PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PELUNASAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BANDUNG CIBEUNYING

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ABSTRACT EFTTCT OF TAX COLLMTION T,ETTERVTII trlORCED TO RF,PAYMENT OF TAX ARREARSI ON KTNTOR PELAYANAN PA.IAK PRATA}IA BANDT]NG CIBET]NYING By: Erinr Susanti eagelr This study aimed to determirrc how the tax collection prmedure forced letter, to determine the increase in rcpayment cf tax arrearsforced letter, atr(l to determine the effect of tax collection by letter forced to repayment of tax arrears in the KPP Pralarna Bandun g Cibamying. This study used decriptive analysis, wh€re data was collected based on the real situation, then processe4 analyzed and finally be concluded. Techniques of data collection with interviews and documentary studies To ddennine the relationship between the two variable used metM of Pearson Prodrrct Moment Corrclation Coefficient analysis, tests of significarce, and the coefficient of determination analysis. Based on the research resulted obtained thaf the tax collection procedure forced letter on KPP Pratama Bandung Cibeunlng made of tax Collection Section Chief then presented to tk next tax bailiff lefier Tax Payers Forced notified to the agency. Average lncome Tax ref.eiped furcome tax fudividual taxpayers who did business (businessman) wi0l tax collection agency after forced letters was at 36%. Based on ressalch result showed thaf the tax billing forced letter had no sipificant effect in the repayment of tax anears on KPP hatama Bandrmg Cibeunying- It can be seen from the stati*ics in the year 2m9-2013 rcsulted of the correlation between the two variabelg which grven the figure of 0,60 which means tahta lhe effect of tax collection letter to the repayment of ta:r arrears was strong. But baseri on hypothesis test showed tniarns: 1299 with t2q5a: 2,353 with a{'05 and n-2' Based on hypothesis t€st t6;3s1r< f3srsl,then Ho was ac'cepted and Ha was rejected. This mean shoured that the tax billing forced letter had no significant "ffect i, the repalment cf tax arrears between ttre tax billing forced letter to *re repayment of tax arreas on KPP Pratama Bandung Cibermying. Key Words : Tax Collection Lefter, Repaymant of Tax Arrears