Skripsi

IMPLEMENTASI KEBIJAKAN PENAGIHAN PAJAK DENGAN SURAT PAKSA DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU

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Penilaian

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This research aims to find out the implementation of tax collection by forced letter at the Palembang Seberang Ulu Primary Tax Service Office. This research is motivated by the amount of tax arrears in the Palembang Seberang Ulu Primary Tax Service Office which increases not proportional to the amount of disbursement of tax receipts decreased. This study uses the implementation theory of Ripley and Franklin which has three dimensions in the success of policy implementation, namely, the level of compliance with the applicable provisions, the smooth implementation of function routines and the realization of performance and desired impact. This type of research uses qualitative descriptive research. Data collection techniques used include interviews and documentation. The results of the research on the implementation of tax collection by forced letter on the dimensions of the level of compliance with the applicable provisions of its implementation are in accordance with Regulation of the Minister of Finance No. 24/PMK.03/2008 concerning Procedures for The Implementation of Tax Collection by Forced Letter and Implementation of InstantAneous Tax Collection at once based on Law No. 19 of 2000 concerning Tax Collection by Forced Letter and DJP Regulation no.04 of 2016. The smooth dimension of the implementation of the function routine has been running well that can be seen from each stage of action performed by the fiscus or tax executor in carrying out tax collection. The dimensions of performance and impact are internally desired, there are constraints on taxpayers who are less cooperative in paying taxes, taxpayers who are still neglectful of tax obligations, loss of contact and lack of tax bailiffs in the implementation of billing. Thus, the KPP needs to make efforts such as socializing the importance of taxes to the community, organizing cooperation with local governments, police, and related officials to overcome lost taxpayers' contacts and the addition of employees in the hope that the implementation of tax collection can run well.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307006063	T125901	T1259012021	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1259012021

Publisher

Inderalaya : Jurusan Ilmu Administrasi publik, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sriwijaya., 2021

Collation

xiii, 85 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

354.807

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Jurusan Ilmu Administrasi Publik
Direktoral Jenderal Pajak

Specific Detail Info

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Statement of Responsibility

SEPTA

Other version/related

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