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PENGARUH ANGGARAN PENERIMAAN PAJAK PENGHASILAN BADAN TERHADAP EFEKTIVITAS PENERIMAAN NEGARA PADA KANTOR PELAYANAN PAJAK MADYA BANDUNG

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The shrdy was conducted to determine the effect of lte budget to the CorPorate lncome Tax State revenues and actual revenues per year at KPP Madya Bandung, This research uses descriptive metho4 which is collecting, presenting, and analyzing the data based on the real situation and draw conclusions While darq collection techniques used by the author is interviewing the relevant parties in the KPP Madya Bandung. Data obtained from $udies in the form of budget documents and the Corporate ftncome Tax Corporate Income Tax rcceipts. The data was processed using conelation coefticient analysis, testing and analysis hopotesis coefficient of determination. The level of efrectiveness of state rcvenues thmugh corporate income tax is the realization ofthe target divided by corporate income tax. From 2008 is amounted toP9###x100% = 116% is very effective. In 2009 is amounted Rp 777 ,573,A07.,934 Rp 899.080.914.845 Rp 8a'os2,6a3395 Rp 1,076.527.505.163 Rp r,o53,715,536,052 Rp 921,895.173.196 x100% = 101o/o is very effective. In 2010 amounted to x !OOVy =102o/o is very effective. In 2011 is amounted x 100Y0 = 79olo is less effective. in 2012 is amounted x 100% = 75% is less effective. Rp 1,161,145,528,195 Rp 803.1873,$.092 Rp1,0602+O,551,109 The results of this study indicato that the value of a: 36,72 and the value of ts 0,473192 so that the reglession eguation is y16,72+1,473192* the srength of the relationship between corporate income tax rcvenue to state rcYenue was strong and positive. It is shown from the calculation ofr value of r = 0.632. Based on the h),pothesis test conducted to*t is 6.223 while the value of trbre = 0.05 significance level based on the degrees of freedom of (n-2):60-2:58 is 1.671. It is known that t co.DP t aao ie 6.223> 1.671. This suggosts that Ho is rejected so there is a sigrificant and positive relationship between corporate income tax rcvenue budget ofthe effectiveness of state revenue in the KPP Madya Bandung