Efektivitas Penagihan Pajak dengan Surat Teguran dan Surat Paksa terhadap Penerimaan Pajak Penghasilan pada KPP Pratama Lubuk Pakam

Abstract

This research background was there is still many tax payer disobey on pay their taxes which will cause increasing of tax arrears and it’s effect to tax income. This research was aimed to know the effectiveness of tax collection with warning and force letter on tax income at Low Tax Office of Lubuk Pakam. This research was conducted using Qualitative Descriptive method that is how to describe the effectivity of releasing of warning and force letter based on collected data regarding warning and force letter. Result of this study are known that the effectiveness of tax collection by warning mail in 2018 is 33,7%, 2019 is 16,5%, 2020 is 8,6% and 2022 is 48,8% where it’s categorized not effective because the percentage is below 60%. The disbursement of tax arrears by warning mail reach highest level in 2021 as much as 81,2% which categorized quite effective. While the effectivity of tax collection by force mail in 2018 is 9,8%, 2019 is 13%, 2020 is 1,8% and 2022 is 44,5% categorize as not effective because the percentage is below 60%. The disbursement of tax arrears by force letter reach highest level in 2021 as much as 74,7% with effectivity level categorize as not effective. This is because by the address of tax payer is unclear which cause by the tax payer is move his house or business to other location yet they don’t update their new address to Low Tax Office of Lubuk Pakam, lack of responsibility of taxpayer on pay taxes, and also tax payer un-ability to pay off tax arrears.