Tinjauan Tindakan Penagihan Pajak terhadap Penerimaan Pajak di KPP Penanaman Modal Asing Lima Tahun 2019-2021

JELINE, ARILDA (2022) Tinjauan Tindakan Penagihan Pajak terhadap Penerimaan Pajak di KPP Penanaman Modal Asing Lima Tahun 2019-2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Direktorat Jenderal Pajak sebagai institusi pengawasan dan penegakan hukum di bidang perpajakan telah melakukan tindakan yang cukup efektif untuk mengamankan penerimaan pajak. Prosedur yang dilakukan oleh Direktorat Jendral Pajak dalam Penagihan terdiri dari tindakan seperti: penyampaian surat pemberitahuan, surat teguran, surat paksa, penyitaan, pemblokiran, pelelangan, pencegahan ke luar negeri hingga penyanderaan. Sehubungan dengan hal tersebut, tujuan dari penelitian ini adalah untuk meninjau bagaimana prosedur penagihan pajak, realisasi penagihan pajak, dan mencari tahu hal apa saja yang menjadi hambatan yang terjadi selama proses penagihan pajak di KPP PMA Lima pada tahun 2019-2021. Metode yang digunakan dalam penelitian ini adalah metode studi kepustakaan dan lapangan. Hasil dari penelitian ini menunjukkan bahwa prosedur penagihan pajak telah sesuai dengan ketentuan peraturan perundang-undangan yang berlaku. Hasil realisasi penerimaan pajak melalui tindakan penagihan pajak secara keseluruhan sudah efektif dilakukan, karena selalu melebihi target yang ditetapkan. Hambatan yang paling sering terjadi adalah sulitnya bertemu dengan wajib pajak. /The Directorate General of Taxes as an institution of supervision and law enforcement in the field of taxation has taken quite effective measures to secure tax revenues. The procedures carried out by the Directorate General of Taxes in Collection are the submission of notification letters, warning letters, forced letters, confiscation, blocking, auctions, prevention of going abroad to taking hostages. In this regard, the purpose of this study is to review how the tax collection procedure, the realization of tax collection, and the obstacles that occur during the tax collection process at KPP PMA Lima in 2019-2021. The method used in this research is a literature and field study method. The results of this study indicate that the tax collection procedure is in accordance with the provisions of the applicable laws and regulations. The results of the realization of tax revenues through tax collection actions as a whole have been effectively carried out, because they always exceed the set targets. The most common obstacle is the difficulty of meeting with taxpayers.

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