Efektivitas Pelaksanaan Penagihan Pajak Melalui Surat Paksa di Kantor Pelayanan Pajak Madya Medan pada Saat Pandemi dan Sesudah Pandemi Covid-19

Abstract

The COVID-19 pandemic has had an impact on the decline in tax revenue. This occurs because tax collection actions are not maximized, especially because the implementation of tax collection through forced letters must be delivered directly to taxpayers. This study aims to determine the implementation of tax collection through forced letters, the level of effectiveness of the delivery of tax collection through forced letters, obstacles and efforts of tax officials in overcoming these obstacles. The results of this study indicate that the percentage level of effectiveness of tax collection through forced letters during and after the COVID- 19 pandemic at KPP Madya Medan is classified as very effective when viewed from the target and realization sheet. Of course, there are obstacles in the implementation of tax collection through forced letters during and after the pandemic. Therefore, KPP Madya Medan has prepared various efforts and strategies so that tax collection runs smoothly.