Pelaksanaan Penagihan PBJT Makanan Dan Minuman Terhadap Wajib Pajak Menunggak Di BAPENDA Kabupaten Banyuwangi

Abstract

Practical Field Work (PKN) is conducted as a means of applying the knowledge acquired during academic lectures, with the final output being a Final Project Report. This Final Project Report was prepared based on PKN activities carried out at the Regional Revenue Agency (Bapenda) of Banyuwangi Regency over 40 working days, from February 23, 2026, to April 27, 2026. This study aims to determine and analyze the implementation of Certain Goods and Services Tax (PBJT) collection on Food and/or Beverages regarding taxpayers in arrears. PBJT on Food and Beverages is a potential local tax category in optimizing Regional Original Income (PAD) for Banyuwangi Regency. The collection of PBJT on Food and Beverages applies a self-assessment system, which gives full trust to taxpayers to calculate, pay, and report their tax obligations independently. However, in practice, some taxpayers fail to fulfill their tax duties, resulting in tax arrears. To address this issue, Bapenda of Banyuwangi Regency carries out step-by-step enforcement actions, starting with the issuance of Warning Letters (Surat Teguran) and progressing to firmer persuasive-educative measures, such as placing tax delinquency warning stickers or banners at the taxpayers' place of business. This enforcement aims to prompt immediate settlement of tax debts and prevent a further accumulation of regional tax receivables. In implementing PBJT collection on Food and Beverages, several key obstacles were encountered in the field, including low tax compliance awareness among taxpayers, declining business financial conditions, and inactive taxpayers whose businesses are no longer operating without prior notice. Efforts made by Bapenda of Banyuwangi Regency to overcome these obstacles include conducting periodic tax socializations, updating taxpayer data, adopting persuasive approaches, and intensifying field monitoring and inspection activities.