Analisis Efektivitas Penagihan Pajak melalui Surat Paksa dalam Upaya Optimalisasi Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Lubuk Pakam

Abstract

Taxes are the main source of state revenue, which is used to finance national development and public welfare. However, taxpayer compliance remains a major challenge, including in the jurisdiction at the low of Lubuk Pakam. To address arrears, the Directorate General of Taxes implements an active collection mechanism through legally binding Distress Warrants. This study aims to determine the effectiveness of tax collection through the Forced Letters in an effort to increase tax revenue at Low Tax Office of Lubuk Pakam. By analyzing the application of the Forced Letters, this study is expected to provide an overview of the role of this instrument in improving compliance and optimizing state revenue. The research uses a qualitative descriptive method with an inductive approach. Data was obtained through interviews with tax officials and analysis of billing reports for the period 2022–2024. The results of the study were compared with tax revenue targets to assess the effectiveness of the enforcement of the forced letters. The results of the research that collection through the forced letter at Low Tax Office of Lubuk Pakam is very effective, with an achievement rate of 120% in each year of the study. However, this effectiveness still faced with obstacles such as low taxpayer awareness, limited resources, and technical barriers. Overall, the forced letter has proven to play a strategic role in encouraging compliance and optimizing tax revenue, especially when supported by continuous education and strengthening of the tax administration system.