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PENAGIHAN PAJAK DENGAN SURAT PAKSA SEBAGAI UPAYA PENYELESAIAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA DI SIDOARJO SELATAN

NAZIR, DELVI ARIANTI (2012) PENAGIHAN PAJAK DENGAN SURAT PAKSA SEBAGAI UPAYA PENYELESAIAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA DI SIDOARJO SELATAN. Undergraduate thesis, STIE PERBANAS SURABAYA.

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BAB I.pdf

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Abstract

This thesis discusses the tax collection forced letter as the settlement of tax arrears at the tax office pratama sidoarjo south in 2011 and June 2012. This research is a qualitative descriptive design. The results suggest that part of the Section of Supervision and Consultation (WASKON) prefer the billing and settlement of tax arrears for taxpayers who have not paid the tax debt in a timely manner and submit the data obtained to the billing to be able to determine how high the value of the number of letters of forced who have paid and have not paid the tax debt. Actual disbursement so great because the WASKON and inspection over the interests of delinquent taxes to taxpayers who do not want to pay / get away from the other interests. DGT East Java Regional Office II through the Tax Office should adjust the amount of human resources in particular bailiff by the number of registered taxpayers and the amount of delinquent taxes. So the efforts being made to reduce the amount of tax arrears can run well and on target Overall the implementation of tax collection held at the Tax Office can not be said sidoarjo southern effective, because in performing the collection of tax arrears, carried more than one stage of collection action, ranging from letters of reprimand, letters of forced confiscation letter to the auction. But an increasing number of tax arrears have not been offset by the general activities such increased tax revenue for tax arrears that should be implemented. Keywords: tax collection, forced letter, delinquent taxes

Item Type: Thesis (Undergraduate)
Subjects: 300 - SOCIAL SCIENCE > 336.2 - TAXES & TAXATION
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 18 Jul 2018 07:42
Last Modified: 18 Jul 2018 07:42
URI: http://eprints.perbanas.ac.id/id/eprint/3380

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