EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA DALAM PENCAIRAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK ILIR BARAT PRATAMA PALEMBANG

OKTAVIANI, HENNY TRI and Aspahani, Aspahani and Yusnaini, Yusnaini (2019) EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA DALAM PENCAIRAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK ILIR BARAT PRATAMA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to analyze the effectiveness of tax by using the warning letter and distress warrant. Data in this research was a primer data which get by a interview and observation, in the other side, the second data get by a documentations, books and other research. The analysis data in this research used comparative descriptive analysis. This research focus on tax collection by using the warning letter and distress warrant. This research found that the tax collection by the warning letter and distress warrant in Tax Office Pratama could be classified as not effective as viewed in terms of a sumber of sheets and face value that is written on the warning letter and distress warrant. Tax collection process in Tax Office Pratama Ilir Barat Palembang experienced many obstacles because the taxpayers are not able to pay their tax, and taxpayers submit a request for installments of the payments because of their financial condition, and taxpayers able submit objection letter over the sumber of their debted tax.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Surat teguran, surat paksa, penerimaan pajak
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4588 not found.
Date Deposited:	20 Jan 2020 08:47
Last Modified:	20 Jan 2020 08:47
URI:	http://repository.unsri.ac.id/id/eprint/24641

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