Oktaviani, Ayu Tri (2020) TINJAUAN ATAS EFEKTIVITAS TINDAKAN PENAGIHAN PAJAK DALAM MEMPERKECIL PIUTANG PAJAK DI KANTOR WILAYAH DJP JAWA BARAT III. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

At present, the main source of state revenue is derived from taxes. Tax funds are used by the government both the central government and regional governments to develop the country and prosper the community. Although tax funds are the biggest contributor to state revenue, the amount is not yet proportional to the number of taxpayers in Indonesia. It's no secret that taxpayer compliance in Indonesia is still very low, as evidenced by the fact that tax revenue targets have not been achieved each year. Taxpayer compliance has an impact on the implementation of a tax collection system that adheres to the Self Assessment System. Where this system gives taxpayers the freedom to calculate, pay and report their own tax payable. So that many taxpayers who neglect their tax obligations because they feel that they do not pay taxes will not be known and witnessed. In order to achieve the tax revenue target, the State in this case the Directorate General of Taxes has many ways to increase state revenue from the tax sector. One of the ways carried out by the Directorate General of Taxes is to carry out tax collection actions. This study aims to determine the effectiveness of tax collection on tax receivables. The method used in this research is descriptive qualitative method and data analysis technique used is the ratio of effectiveness analysis. The results of this study indicate that tax collection measures using warning letters, forced letters, confiscation letters and auctions from 2017 to 2019 are still classified as ineffective. Therefore, it is better for the West Java DJP Regional Office III to increase the issuance of warning letters, forced letters, sota letters and auctions and provide strict sanctions to taxpayers who avoid their tax obligations or in other words do not want to pay off their tax debt.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Effectiveness, Tax Collection Act, Tax Receivables
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > D3 Perpajakan
Depositing User:	Perpus ID UMMI
Date Deposited:	17 Jun 2021 04:13
Last Modified:	17 Jun 2021 04:14
URI:	http://eprints.ummi.ac.id/id/eprint/1733

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