EFEKTIVITAS PENAGIHAN PAJAK DALAM MENINGKATKAN PENERIMAAN PIUTANG PAJAK

Abstract

This research is meant to find out the effectiveness of tax collection with a letter of reprimand and forced letter in
order to improve the revenue of tax receivable at KPP Pratama Surabaya Rungkut. This research has been
carried out by using qualitative descriptive with the data source is the primary data and the secondary data. The
data collection technique has been done by using interview and documentation. The data analysis technique has
been carried out by using descriptive analysis. The result of this research shows that the effectiveness of tax
collection with a letter of reprimand and forced letter in order to improve the revenue of tax receivable in 2014
and 2015 relatively ineffective. These can be seen from the success percentage of collection is less than 60
percent. It is caused by the contribution level to the tax revenue is categorized small with the achievement is
below 10 percent. Therefore, it is recommended for the KPP Pratama Surabaya Rungkut is required to improve
the performance of the department of collection and gives socialization to the taxpayer related to the importance
of paying tax.
Keywords: Effectiveness, a letter of reprimand, forced letter, revenue of tax receivables.