EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA MASA PANDEMI COVID 19 DI KANTOR PELAYANAN PAJAK MADYA PALEMBANG

SHALENDRA, SHALENDRA and Abukosim, Abukosim and Hidayat, Muhammad (2021) EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA MASA PANDEMI COVID 19 DI KANTOR PELAYANAN PAJAK MADYA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to find out how much effect the letter of reprimand and letter of coercion have on tax revenues during the COVID-19 pandemic, to find out, the researcher must first obtain data from the Palembang Middle Tax Service Office. The data analysis method used in this research is the quantitative descriptive analysis method. The data analysis technique used is the ratio analysis technique, the analysis used is the effectiveness ratio and the contribution ratio. The results of this study indicate that tax collection using a letter of reprimand and a letter of compulsion is considered good enough to increase tax revenue during the covid 19 pandemic.Keywords: Tax Collection, Warning Letter, Forced Letter, Tax Receipt.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Surat Teguran, Surat Paksa
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Shalendra Shalendra
Date Deposited:	16 Feb 2022 07:26
Last Modified:	16 Feb 2022 07:26
URI:	http://repository.unsri.ac.id/id/eprint/65046

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