Efektivitas Penagihan Pajak pada Kantor Pelayanan Pajak Pratama Medan Timur Tahun Periode 2020-2022 (Studi Kasus Kantor Pelayanan Pajak Pratama Medan Timur)

Abstract

Tax payment is a manifestation of the state obligation of taxpayer participation to directly and jointly carry out tax obligations for state financing and national development. Public compliance in paying taxes is still low. The commitment of the state and our participation as taxpayers in tax obligations for state financing and national development is reflected in the extent of taxpayer compliance. Departing from this background, the author then wants to discuss it in a final project entitled "The Effectiveness of Tax Collection at the Low Tax Office of Medan Timur for the 2020-2022 Period" This study aims to determine the level of effectiveness of tax collection in Low Tax Office of MedanTimur, to find out the supporting and inhibiting factors of tax collection in Low Tax Office of Medan Timur and to find out what efforts are being made to improve the effectiveness of tax collection in Low Tax Office of Medan Timur. This research uses qualitative descriptive methods used to analyze data by describing or describing the data that has been collected as it is. The results of the research that have been obtained by researchers by calculating the effectiveness formula are that tax collection at Low Tax Office of Medan Timur in 2020-2022 is said to be ineffective because the amount of realization is still far from the specified target. This is also due to the lack of awareness of taxpayers to pay off their tax debts.