Pelaksanaan Penyitaan melalui Tindakan Pemblokiran Rekening Bank Penanggung Pajak dalam Melunasi Utang Pajak (Studi Kasus pada Wilayah Kantor Pelayanan Pajak Pratama Medan Polonia)

Abstract

One source of state revenue is Taxes. In reality, there are still many taxpayers who do not have awareness in paying taxes. This is what makes there are still many tax allowances found as a result of not paying tax debs properly. Against these tax arrears, it is necessary to carry out tax collection actions. Collection begins with a warning letter, then a letter of force, if the taxpayer still has not paid off the arrears, a warrant is issued to carry out confiscation or against assets in the bank by blocking the account. This research aims to find out the mechanism of account blocking implementation, to find out what obstacles arise during the blocking implementation process and to find out what efforts are made in overcoming these obstacles during the implementation process of blocking the taxpayer’s bank account at Low Tax Office of Medan Polonia. This research uses a qualitative research method with a descriptive approach used to describe the object of research and research result obtained from interviews, field notes and other documentation. The results of this study can determine how the mechanism for implementing confiscation through the action of blocking the bank account of the taxpayer, Low Tax Office of Medan Polonia has implemented it in accordance with existing regulations but through this action it turns out that there are several obstacles faced during the blocking implementation process, blocking requests that are not immediately answered by the bank or difference in the rules of each bank.