Peran Surat Paksa dan Penyitaan dalam Penerimaan Pajak Penghasilan pada Kantor Pelayanan Pajak Pratama Lubuk Pakam

Abstract

Taxes are the main source of state revenue that plays an important role in financing national development. However, there is still taxpayer non-compliance that causes tax arrears. To overcome this, the government applies active collection instruments such as forced letters and confiscation. This study focuses on the role of these two instruments in increasing the realization of Income Tax (PPh) revenue at Low Tax Office of Lubuk Pakam. The purpose of this study is to analyze the role of force letters and confiscation in increasing income tax revenue, identify obstacles in their implementation, and efforts to overcome these obstacles. The research method used is descriptive qualitative with primary and secondary data analysis. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results show that the issuance of forced letters and confiscation has a significant impact on increasing income tax revenue, although there are fluctuations in its implementation. In 2022, a total of 2,925 forced letters were issued with an arrears value of IDR 8.07 billion, accompanied by 26 cases of confiscation worth IDR 34.59 billion. In 2023, the number of forced letters increased to 4,925, but the number of confiscations decreased to 15 confiscation cases worth Rp2.61 billion. Meanwhile, in 2024, the number of forced letters dropped dramatically to 322, but confiscation increased to 40 confiscation cases worth Rp851.45 million. The main obstacles in implementation include inaccurate taxpayer address data, taxpayer non-compliance, and resistance in the confiscation process. Efforts made by Low Tax Office of Lubuk Pakam to overcome these obstacles include a persuasive approach (soft collection), cooperation with related agencies (such as the Ministry of Home Affairs and OJK), and increasing officer capacity through training.