ANALISIS PELAKSANAAN PENAGIHAN PAJAK DENGAN
SURAT PAKSA DI KPP PRATAMA SURABAYA GUBENG
LAPORAN TUGAS AKHIR
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Institusion
Universitas Muhammadiyah Sukabumi
Author
PIRMANSAH, ASEP
Subject
HG Finance
Datestamp
2024-06-12 17:41:58
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
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
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