EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN PAKSA UNTUK PENCAIRAN PIUTANG PAJAK

Abstract

Tax collection is started with the issuance of warning letter or reprimand letter which will be continued by the issuance of forced letter if the period which has been determined by the Directorate General of Tax is due. The purpose of this research is to find out the rate of effectiveness from the implementation of tax collection and to find out what kind of effort that has been carried out by Kantor Pelayanan Pajak Pratama Surabaya Tegalsari in order to enhance the disbursement of tax receivable. Based on the occurred problem the type of this research is descriptive qualitative research in which the research is carried out by collecting the data through direct observation, conducting interview to the related parties, and conducting documentation. It has been found from the result of the analysis that tax collection which is done by issuing reprimand letter and forced letter to the tax insurer as an effort to enhance the disbursement of tax receivable is in accordance with the procedure of directorate general of tax, but the result which is based on the measurement of effectiveness of tax collection which is done by using reprimand letter and forced letter criteria cannot be categorized effective yet. This condition is caused by some problems that have been found i.e. the lack of appropriate resources particularly related to the bailiff; taxpayers who neglect their obligation to pay their tax receivable.
Keywords: Effectiveness, Tax Collection, Reprimand Letter, Forced Letter, Disbursement of Tax Receivable.