Penyesuaian kenaikan jumlah pengusaha kena pajak yang terdaftar di KPP Pratama Bandung Tegallega mengalami peningkatan dan adapaun realisasi penerimaan pajak pertambahan nilai di KPP Pratama Bandung Tegallega mengalami peningkatan pada tahun ke tahun. Peningkatan surat tagihan pajak yang diterbitkan oleh KPP Pratama Bandung Tegallega selalu meningkat dari tahun ke tahun. Adapun realisasi penerimaan pajak pertambahan nilai di KPP Pratama Bandung Tegallega cenderung mengalami penurunan. Metode yang digunakan penulis dalam penelitian ini yaitu metode deskriptif dan metode verifikatif. Metode deskriptif digunakan untuk mengetahui gambaran Jumlah PKP, Jumlah Surat Tagihan Pajak dan Penerimaan Pajak Pertambahan Nilai, sedangkan verifikatif untuk mengetahui pengaruh Jumlah PKP, Jumlah Surat Tagihan Pajak dan Penerimaan Pajak Pertambahan Nilai. Hasil penelitian diketahui bahwa jumlah Pengusaha Kena Pajak mempengaruhi Penerimaan Pajak Pertambahan Nilai bernilai positif dan hubungan yang sedang. Hasil penelitian diketahui bahwa jumlah Surat Tagihan Pajak mempengaruhi Penerimaan Pajak Pertambahan Nilai bernilai positif dan hubungan yang rendah.

Adjustment of the increase in the number of taxable entrepreneurs registered in the Bandung Tegallega Primary Tax Office has increased and there is an increase in value added tax revenue in the KPP Pratama Bandung Tegallega has increased in year by year The increase in tax bills issued by the Bandung Tegallega Tax Office has always increased year by year . The realization of value added tax revenue in the Bandung Tegallega Primary Tax Office from tends to decrease.The method used by the author in this study is descriptive method and verification method. Descriptive method is used to find out the description of the amount of PKP, the number of tax collection letters and the value added tax receipt, while the verification is to determine the effect of the number of PKP, the number of tax collection letters and value added tax revenue. The results of the study revealed that the number of Taxable Entrepreneurs affected positively to the Value Added Tax Revenue and the connection is in average. The results of the study note that the amount of Tax Collection Letter affected positively Value Added Tax Revenue and the connection is in low.

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