ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN TUNGGAKAN PAJAK DENGAN PENERBITAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK

Abstract

Tax arrears is the amount of tax payable has not been paid by the taxpayer. With the high amount of tax arrears will result in reduced tax revenues. Therefore, it should be an active collection action against delinquent taxes, the one with the issuance of Warning Letters and Distress Warrant. The purpose of this study was to assess the effectiveness and contribution of the active collection on delinquent taxes in Jember after the issuance of Warning Letters and Distress Warrant. The research was done in KPP Pratama Jember , with a period of 3 (three) years , commencing from the period 2012 to 2014. The method used in this research is descriptive method with interview techniques. Based on the data and the results of analysis of the data obtained, it can be concluded that the active collection of the tax arrears on KPP Pratama Jember included in the category of effective with offset a decrease in the amount of tax arrears annually.