Efektivitas Penagihan Pajak dengan Surat Tagihan Pajak, Surat Teguran dan Surat Paksa dalam Upaya Optimalisasi Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Medan Polonia

Abstract

So far, the realization of tax revenue has not been optimal. Not yet optimal realization of tax revenue is due to the large number of tax arrears that are not paid by taxpayers. One of the ways that the Directorate General of Taxes increases state revenue from the tax sector is by carrying out a collection action that has compelling legal force. The purpose of this study is to determine the level of effectiveness and contribution of tax collection with tax bills, warning letters, compulsory letters, confiscation warrants (SPMP) against tax revenues. The analytical method used in this research is descriptive to provide an overview of whether tax collection with tax bills, warning letters, compulsory letters, confiscation warrants (SPMP) is effective or not, and how much contribution is given to tax revenue. The data analysis technique used is descriptive ratio analysis. The test results show that tax collection with a tax bill is classified as effective, tax collection with a warning letter is classified as ineffective, tax collection with a letter of force is classified as ineffective, tax collection with a foreclosure warrant (SPMP) is classified as ineffective. Tax collection with tax bills, warning letters, compulsory warrants, and order to carry out foreclosure (SPMP) contributes very little to tax revenues. Therefore, it is better if KPP Pratama Medan Polonia needs to provide counseling about taxation to the general public and taxpayers in particular so that they understand, realize and want to carry out their tax obligations properly With the high awareness of taxpayers to carry out their obligations, the amount of tax that has not been paid will be reduced.