EFEKTIVITAS PENAGIHAN TUNGGAKAN PAJAK AKTIF DENGAN MENGGUNAKAN SURAT TAGIHAN PAJAK

ANGGRAINI, ADELIA DITA SINTHIA and Widodo, Slamet and Lionardo, Andries (2018) EFEKTIVITAS PENAGIHAN TUNGGAKAN PAJAK AKTIF DENGAN MENGGUNAKAN SURAT TAGIHAN PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

This research is motivated by the increasing tax debt, especially at the Palembang Ilir Barat Pratama Tax Office every year. For this reason, the government collects active tax arrears, including the tax bill. This thesis explains the effectiveness of collecting active tax arrears by using a tax bill at the Palembang Ilir Barat Tax Office. The purpose of this research is to analyze whether tax collection activities with tax billing letters conducted by the Palembang Ilir Barat Pratama Tax Service Office have been effective. This study uses descriptive qualitative research methods with descriptive research types. The level of effectiveness of tax collection can be seen through a benchmark of tax performance, namely tax efforts, effectiveness, and efficiency. This research was conducted through in-depth interviews with related parties and also analysis of data collection on active tax arrears by using a tax bill at the Palembang Ilir Barat Pratama Tax Office. Based on the results of analysis and research in the field, it can be concluded that the collection of taxes with tax bills has been effective. This research gives advice to the Palembang Ilir Barat Pratama Tax Service Office in order to be able to increase the interesting socialization activities to foster awareness of taxpayers on the importance of paying taxes. Besides that, he added a bailiff who was stationed at the Palembang Ilir Barat Pratama Tax Office, given the large number of forced letters issued. It is also necessary to collaborate with the local government and local police to protect the bailiffs so that tax collection activities with tax bills can run smoothly and without obstacles to facilitate the process of collecting taxpayers, should be updated every week.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Effectiveness, Tax Collection, Tax Bill, Palembang Ilir Pratama Tax Office
Subjects:	J Political Science > JK Political institutions (United States) > JK1-9993 Political institutions and public administration (United States)
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Mrs Sri Astuti
Date Deposited:	24 Oct 2019 01:28
Last Modified:	19 May 2021 03:38
URI:	http://repository.unsri.ac.id/id/eprint/12912

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