Abstract :
The purpose of this study is to determine the effect of tax collection and forced letter
on personal income tax revenue. The type of data used is secondary data and data
analysis techniques used in this study is multiple regression analysis. Based on the
results of the research, it can be seen that (1) Partial tax collection has significant
effect on personal income tax revenue, (2) Forced partial letter has no effect on
personal income tax revenue, (3) Simultaneously tax collection and letter of forced
have a significant effect on personal income tax revenue.
Keywords: Tax Billing, Forced Letter, Personal Income Tax Income