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

TATA CARA PENAGIHAN PAJAK AKTIF DI KPP PRATAMA JAKARTA SAWAH BESAR SATU

IDA BAGUS NYOMAN SUKADANA

STIE Trisakti
isukadana@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/TATA CARA PENAGIHAN PAJAK AKTIF DI KPP PRATAMA JAKARTA SAWAH BESAR SATU

ABSTRACT:

The purpose of this study is to determine the procedure of active tax collection conducted at KPP Pratama Jakarta Sawah Besar Satu. The type of research used in this study is qualitative descriptive. The data used in this research are letter of reprimand, letter of compulsion, foreclosure letter and the receipt of tax arrears for the period 2012-2014. The data were obtained from interview and documentation. The result of this research indicate that procedure of active tax collection at KPP Prata

Keyword :Tax Debt, Tax Collection, Letter of Reprimand, Letter of Compulsion, Foreclosure Letter
 
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