EFEKTIVITAS PENAGIHAN PAJAK DALAM MENINGKATKAN PENERIMAAN PIUTANG PAJAK

  • Dinda Ayu Pramiswari
  • Sapari Sapari
Keywords: effectiveness, warning letter, forced letter, receivables revenue

Abstract

This research aimed to find out the amount of effectiveness for tax collection on taxpayer compliance in increasing revenue of tax receivables through warning letters and forced letters. This research was conducted at Tax Service Office (KPP) Pratama Surabaya Simokerto. This research used qualitative descriptive with secondary dan primary data. The data collection technique of this research used to interview and documentation technique. Moreover, the data analysis technique of this research used descriptive analysis technique. The result of this research showed that the effectiveness level of tax collection by warning letter and forcedletter to increase the tax receivables revenue in the 2015-2019 periods wasineffective. The amount of percentage from tax collection less than 60%. It caused of the contribution level on the tax revenue was not maximum measured it showed from the result of the percentage achieved under 10%. Therefore, the Tax Service Office (KPP) Pratama Surabaya Simokerto required to increase the performance especially in tax collection and tax bailiff. Additionally, by giving socialization and understanding detail related to compliance to fulfill the tax receivables to the related taxpayers.
Keyword : effectiveness, warning letter, forced letter, receivables revenue

Published
2021-06-24