IMPLEMENTASI KEBIJAKAN PENAGIHAN PAJAK DENGAN SURAT PAKSA DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU

ARITONANG, FERONIKA CHINTYA and Mardianto, Mardianto and Effendi, Sofyan (2023) IMPLEMENTASI KEBIJAKAN PENAGIHAN PAJAK DENGAN SURAT PAKSA DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU. Undergraduate thesis, Sriwijaya University.

	Text RAMA_63201_07011381621145.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (4MB) | Request a copy
	Text RAMA_63201_07011381621145_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy
	Text RAMA_63201_07011381621145_0025116209_0012057701_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB)
	Text RAMA_63201_07011381621145_0025116209_0012057701_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (207kB) | Request a copy
	Text RAMA_63201_07011381621145_0025116209_0012057701_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (137kB) | Request a copy
	Text RAMA_63201_07011381621145_0025116209_0012057701_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (664kB) | Request a copy
	Text RAMA_63201_07011381621145_0025116209_0012057701_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (44kB) | Request a copy
	Text RAMA_63201_07011381621145_0025116209_0012057701_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (95kB) | Request a copy
	Text RAMA_63201_07011381621145_0025116209_0012057701_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy

Abstract

This research aims to find out the implementation of tax collection by forced letter at the Palembang Seberang Ulu Primary Tax Service Office. This research is motivated by the amount of tax arrears in the Palembang Seberang Ulu Primary Tax Service Office which increases not proportional to the amount of disbursement of tax receipts decreased. This study uses the implementation theory of Ripley and Franklin which has three dimensions in the success of policy implementation, namely, the level of compliance with the applicable provisions, the smooth implementation of function routines and the realization of performance and desired impact. This type of research uses qualitative descriptive research. Data collection techniques used include interviews and documentation. The results of the research on the implementation of tax collection by forced letter on the dimensions of the level of compliance with the applicable provisions of its implementation are in accordance with Regulation of the Minister of Finance No. 24/PMK.03/2008 concerning Procedures for The Implementation of Tax Collection by Forced Letter and Implementation of InstantAneous Tax Collection at once based on Law No. 19 of 2000 concerning Tax Collection by Forced Letter and DJP Regulation no.04 of 2016. The smooth dimension of the implementation of the function routine has been running well that can be seen from each stage of action performed by the fiscus or tax executor in carrying out tax collection. The dimensions of performance and impact are internally desired, there are constraints on taxpayers who are less cooperative in paying taxes, taxpayers who are still neglectful of tax obligations, loss of contact and lack of tax bailiffs in the implementation of billing. Thus, the KPP needs to make efforts such as socializing the importance of taxes to the community, organizing cooperation with local governments, police, and related officials to overcome lost taxpayers' contacts and the addition of employees in the hope that the implementation of tax collection can run well.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Implementasi, Penagihan dan Surat Paksa
Subjects:	H Social Sciences > HJ Public Finance > HJ2338 Taxation of government property
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Feronika Chintya Aritonang
Date Deposited:	06 Oct 2023 06:42
Last Modified:	06 Oct 2023 06:42
URI:	http://repository.unsri.ac.id/id/eprint/125901

Actions (login required)

View Item