@thesis{thesis,
		author={PIRMANSAH  ASEP},
		title ={ANALISIS PELAKSANAAN PENAGIHAN PAJAK DENGAN
SURAT PAKSA DI KPP PRATAMA SURABAYA GUBENG
LAPORAN TUGAS AKHIR},
		year={2023},
		url={https://eprints.ummi.ac.id/3641/},
		abstract={ASEP PIRMANSAH, NIM. 2041211007. Analysis of the Implementation of Tax
Collection with a Distress Warrant at Surabaya Gubeng Tax Service Office.
One of the tax arrears disbursement is to collect taxes. Tax collection aims
to make taxpayers pay their tax obligations. In the act of tax collection, the active
role of Fiscus in carrying out the disbursement of tax arrears as an effort to
increase revenue from the tax sector can be carried out by issuing a distress
warrant. The objective of this study is to find out the application of tax collection
by distress warrant and to find out whether the use of distress warrant at Surabaya
Gubeng tax service office in accordance with the regulations.
Method of this study is descriptive qualitative, this study was conducted at
KPP Pratama Surabaya Gubeng. Sources of data from this study using primary
and secondary data, Documentation, interviews and observation is used as data
collecting tools.
The results of this study indicate that the implementation of tax collection by
distress warrant at the Surabaya Gubeng Pratama Tax Service Office is in
accordance with applicable regulations, namely Law number 19 of 2000. Even
though it is in accordance with applicable regulations the Surabaya Gubeng
Pratama tax service office also has constraints such as data that has not been
updated so that the taxpayer's address does not match with the current address and
also taxpayers who try to avoid paying their tax obligations}
		}