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PROSEDUR PELAKSANAAN PENAGIHAN PAJAK SEBAGAI UPAYA OPTIMALISASI PENERIMAAN NEGARA
In accordance with the autonomy, the government tried to increase the state
revenue from the tax by means ofextensive and intensive tax collection. Tax sector has
been made as one of the revenue resources of a country which is used to finance the
implementation of state routine expenditure and the activity of national development
which has been running continuously and consecutively.
The purpose of this research is to find out how the procedure of tax collection is as
aneffort to optimize the state revenue at Kantor Pelayanan Pajak Pratama Sidoarjo Utara.
Qualitative descriptive is applied in this research. This research has been carried out to
analyze the effectiveness of tax collection. The analysis technique has been conducted by
comparing the total amount of billing that has been paid to the total amount of billing that
has been issued by letter of reprimand, forced letter, and
foreclosure letter and by comparing the disbursement of billing of tax
arrears to the total tax revenue.
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1S142662 | A14/662 Nev p c.1 | Perpustakaan Pusat - Lantai 2 | Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan |
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