Tinjauan terhadap penerimaan pajka penghasilan Pasal 21 pada Kantor Pelayanan Pajak Pratama Bandung Karees

Tax revenue may have been of openness to the performance of the Directorate General of Taxation. Performance of the Directorate General of Taxation (DGT) is measured by the achievement of tax revenue to support the delivery of the State. But the revenue target of Article 21 in 2010-2012 in Bandung Karees KPP has not yet reached the target of 100%. Aim to determine the factors that influence the acceptance of Article 21 of the Income Tax and the efforts made to optimize revenue Income Tax Article 21 on STO Karees Bandung. The method presented in this report descriptive method. The results are actor-factors affecting the acceptance of Article 21 in Bandung Karees STO is an internal factor, namely the field of taxation policy, the quantity of Human Resources, vigorous outreach to taxpayers, KPP and supervision in law enforcement, while taxation External factors, namely economic growth society, Termination of Employment (FLE), Minimum Wage (UMR) Bandung and compliance / Taxpayer awareness and efforts that have been made KPP Pratama Bandung Karees to optimize reception of Article 21 is National Tax Census, Taxpayer Guidance, supervision to WP , Testing and Billing Tax compliance WP. Attention to internal and external factors is very important and the efforts made KPP is affecting acceptance of Article 21.