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PENGARUH PEMBEBANAN SANKSI ADMINISTRSI PERPAJAKAN TERHADAP PENDAPATAN NEGARA PADA KANTOR PELAYANAN PAJAK PRATAMA TEGALLEGA BANDUNG

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The purpose of this research was conducted to determine the tax administrative penalties, how the State revenue and to determine the effect ofthe imposition of administrative sanctions toward the state revenue taxation at KPP Pratama Tegalega. The research method in the writing of,this thesis is descriptive method' where data obtained by collected, processed and analyzed to make a conclusion White the techniques of data processing by using statistical analysis, which is a simple regression analysis, conelation analysis. and to determine whether the hypothesis is accepted or rejected by using the t test hypotheses, and to determine the relationship between the two variables used coefficient of determination analysis. Based on the research results of administrative sanctions at KPP Pratama Tegalega from 2008 to 2Ol2 arc as follows Rp 75'569,371, Rp 101,672,980, Rp 109,500,195, Rp 428,282,851, Rp 434,425,093. and state revenue are as follows : Rp 10,373,937,597. Rp 10,718,812,345. Rp 18,875,961'391, Rlp23,902.212,738, Rp 27,726,178,989 From the data above, the increase in administrative penalties proportional to the increase in state revenues from year to year. Based on the results of the statistical analysis used by the writer, it was known that the linear regression equation Y :9,584,508,490.35 + 37.99603462 x where' the State revenue in the form of income tax article 25 amounting to 9,584,508,490.3 5 will still be there even if no administrative sanctions. Based on the analysis of correlation r : 0.9026. which means the relationship between administrative sanctions toward the State income is very strong, based on hypothesis testing known tr.tr. = 2.353 and t.o,.,r = 3.631, it's mean tcoum ) ttarle, therelore Ho is rejected. So it can be said that there is a positive effect between administrative sanctions toward the State income at KPP Pratama Tegallega' Furthermore, the coefficient of determination - 81 .46%o indicated that the contribution of administrative sanctions toward the State income amounted to 8l.46yo. while the remaining 18.54% is influenced by other factors outside ofthe research.