Analisis Pelaksanaan Penagihan Pajak pada Kantor Pelayanan Pajak Pratama Kabanjahe

Abstract

Taxes are one of the main sources of state income. Taxes certainly have a very big role with the increasing demands for funding in state development. Therefore, people have an obligation to pay their taxes. However, there are still taxpayers who are not fully aware of and comply with their tax obligations, which causes tax arrears. Because of the tax arrears, tax collection is carried out. Tax collection is the process of action carried out by tax authorities/tax officials to taxpayers in paying off their tax debt along with collection costs. Tax collection itself aims to prevent the occurrence of tax debts that cannot be collected. If the collection is carried out immediately and the taxpayer has not yet paid, the tax bailiff will wait until the due date. Implementation of tax collection consists of letters of warning, letters of coercion, letters of confiscation and holding auctions. It is from this background that the author wants to discuss it in his final assignment with the title " Analysis Of Tax Collection Implementation At Low Tax Office Of Kabanjahe.” This research aims to find out how tax collection is implemented at Low Tax Office Of Kabanjahe, to find out the effectiveness of tax collection at Low Tax Office Of Kabanjahe, to find out what obstacles there are in implementing tax collection at Low Tax Office Of Kabanjahe in increasing tax revenues. This research uses a descriptive research method which is used to describe or reveal the actual situation regarding the Implementation of Tax Collection at Low Tax Office Of Kabanjahe in helping to increase tax revenues. The results of the research show that the implementation of tax collection at Low Tax Office Of Kabanjahe which has been implemented in 2021 and 2022 is still classified as less effective. We can see from the realization that the tax received has still not reached the predetermined tax revenue target, which has increased.