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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 of extensive 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 an
effort 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.The result of the research has found that the effectiveness of tax collection from
2011 to 2013 encountered fluctuation which is caused by the lack of awareness of taxpayers in
paying their debt and the disbursements of billing of tax arrears which gives small contribution to
the total tax revenue at Kantor Pelayanan Pajak Pratama Sidoarjo Utara. The researcher suggests
that Kantor Pelayanan Pajak Pratama Sidoarjo Utara should establish cooperation with the third
parties e.g.: police department, and Local Government in carrying out tax collection process,
socialization and counseling by using the advertisement by means of internet, television, radio,
billboard.
Keywords: Letter of Reprimand, Forced Letter, Foreclosure Letter, and the Awareness of
Taxpayers.
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