PENTINGNYA PROFILE WAJIB PAJAK DALAM UPAYA PENCAIRAN PIUTANG PAJAK

Abstract

This research aimed to find out how important the taxpayers’ profile in a way to have tax receivable raising. The importance of it could be seen through taxpayers’ profile completeness and their goodwill and effort in fulfilling the tax liabilities, especially the tax debts. Besides, the outcome of tax receivable raising which was accepted could be used in order to know the contribution of taxpayers’ profile completeness. The research was qualitative with flexible fenomenologism approach, which could be changeable besed on the situation. However, it was still suitable with the research objectives. Moreover, there were 100 samples of taxpayers which were listed on the top of 100th dodgers in Pratama Tax Office, Surabaya Gubeng 2017-2018, the taxpayers who had done their liabilities was counted and analyzed its profile completeness. In other words, from the sampling and data analysis, it showed how important the taxpayers’ profile in a way to have tax receivable raising. The research result concluded, there were 83,33% of dodgers who had competed its data and had been proved to fulfill their liabilities in tax debts and even some of them had completed the payments. In brief, the taxpayers’ profile was greatly important in having tax receivable raising.
Keywords: tax receivable, receivable raising, ways of raising, taxpayers’ profile