Efektivitas Penagihan Pajak dengan Surat Paksa dalam Upaya Optimalisasi Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Binjai

Abstract

Tax payment is one form of community obligation in financing the state for national development. National development is carried out to increase the prosperity and welfare of the people in a fair and equitable manner. However, there are still many taxpayers who are in arrears, so tax debt collection is carried out to increase state revenue. This study aims to determine the mechanism for issuing distress warrant at low tax office of Binjai, to determine the level of effectiveness of tax collection with distress warrant in an effort to optimize tax revenue at the low tax office of Binjai, and to find out the obstacles and efforts in conducting tax collection with distress warrant. This research uses a qualitative descriptive method 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 are the level of effectiveness of tax collection with distress warrant in an effort to optimize tax revenue at the low tax office of Binjai is categorized very effective for the last 3 years with a mechanism that is in accordance with PMK 61 Year 2023.