CD-ROM
Efektivitas dan Kontribusi Tindakan Penagihan Pajak Terhadap Penerimaan Pajak di KPP Pratama Malang Utara (CD + Cetak)
This study aims to determine the level of effectiveness and contribution of collection actions using warning letters and coercive letters to tax revenue at KPP Pratama Malang Utara.
In this research, the type of data used is qualitative and quantitative data. Sources of data used are secondary data in the form of billing data using warning letters and coercive letters, data on receipts of arrears billing using warning letters and coercive letters as well as data on target and realization of tax revenues. For data collection techniques through interviews and documentation. This research uses descriptive qualitative and quantitative analysis techniques.
From the results of this study it can be concluded that tax collection using warning letters in 2018 and 2019 was declared ineffective and tax collection using forced letters in 2018 and 2019 was declared ineffective, while the contribution of collection using warning letters and forced letters to tax revenues was classified as very insufficient. . This is due to tax bearers who have moved their home address but do not report them, taxpayers are unable to pay off their tax debts, lack of awareness of tax bearers and tax bearers do not recognize tax debt.
Keywords: Tax Collection, Warning Letter, Warrant, Effectiveness and Contribution
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