| dc.description.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. | en_US |
