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PENGARUH PENAGIHAN PAJAK TERHADAP PENERIMAAN TUNGGAKAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SOREANG

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ABSTRACT THE EFFECT OF TAX BILLING ON RECEIVING TAX TAXES IN THE PRATAMA SOREANG TAX SERVICE OFFICE Written by: Yuli Estiana 1632017 The purpose of this research was to know the effect of tax billing on receiving tax taxes in the Pratama Soreang Tax Service Office. The data of this research were tax collection data and tax arrears receipt data taken from the Soreang Pratama Tax Office in 2015 to 2018. The method used is descriptive method using secondary data. In this research, t test resukts indicate a value of 1.04823 < 2.015 which means that Ho is and Ha is rejected, or there is no significant effect of X on Y. And the effect of X on Y is shown through the R square value of 0.2680 or 26.8% which means X affects Y at 26.8% and the remaining 73.2% is influenced by other factors outside the study, the resukts of the regression analysis linear that there is an influence between tax collection and receipt of tax arrears in the Pratama Soreang Tax Service Office, tax Revenue receipts worth 9.584755443 + 0.4453 results from tax collection. Keywords: Tax Collection, Tax Arrears Receipts.