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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK

GERRY TJANDRA

STIE Trisakti
gerry@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK

ABSTRACT:

The purpose of this research are to know the mechanism of tax collection by using a reprimand letter and force letter, know the conformity of implementation tax collection in KPP Pratama Jakarta Cempaka Putih with Tax Law number 19th year 2000, know the effectiveness of tax collection by using a reprimand letter, and force letter to liquefaction tax arrears and know the contribution of tax collection with a reprimand letter and force letter to tax revenues, knowing constraint and current efforts to collect taxes with a letter of reprimand and forced letter in KPP Pratama Jakarta Cempaka Putih. Form of this research that the author used are descriptive or qualitative, in which the author explains the subjects and objects of the research based on facts. Data for this research comprises, reprimand letter and forced letter issued and liquefactioned, tax revenues in KPP Pratama Jakarta Cempaka Putih during 2012-2014. Based on the result of the data analysis, the conducted tax collection mechanism in KPP Pratama Jakarta Cempaka Putih is according to Tax law about the Tax Collection with Distress Warrant number 19th year 2000. Implementation of tax collection in KPP Pratama Jakarta Cempaka Putih not appropriate with Tax Law Number 19th of 2000. Tax collection by using reprimand letter and Distress Warrant to tax disbursement arrears have little effectiveness. Contribution of tax collection by using reprimand letter and force letter to tax revenues has huge effect, it can be seen where the result is over one percent. Constrain in tax collection with reprimand letter and force letter can be addressed properly enforced.

Keyword :Tax Collection, Reprimand letter, force letter, disbursement tax arrears
 
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