Efektivitas Penyampaian Surat Teguran terhadap Pelunasan Utang Pajak pada Masa Pandemi COVID-19 di KPP Pratama Surakarta

RINALDY, MIKHAEL ALFIAN (2022) Efektivitas Penyampaian Surat Teguran terhadap Pelunasan Utang Pajak pada Masa Pandemi COVID-19 di KPP Pratama Surakarta. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Utang pajak menjadi dasar fiskus untuk melaksanakan penagihan pajak. Salah satunya adalah penagihan pajak aktif. Penagihan pajak aktif yang pertama kali dilakukan oleh fiskus adalah menyampaikan surat teguran. Pada tahun 2020 muncul isu pandemi global yaitu COVID-19 yang memberikan pengaruh kepada wajib pajak dalam memenuhi kewajiban pepajakannya dan berdampak pada keefektivitasan penagihan pajak, salah satunya melalui penyampaian surat teguran. Tujuan penulisan karya tulis tugas akhir ini adalah untuk menganalisis efektivitas, kendala, dan upaya penagihan pajak dengan surat teguran di Kantor Pelayanan Pajak Pratama Surakarta pada masa sebelum dan saat pandemi COVID-19. Metode pengumpulan data yang digunakan adalah metode studi kepustakaan dan studi lapangan. Data-data sekunder diperoleh dari data yang disediakan oleh Kantor Pelayanan Pajak Pratama Surakarta, undang-undang, jurnal, buku, literatur yang berkaitan dengan penelitian. Data primer diperoleh melalui wawancara. Hasil penelitian menunjukan bahwa efektivitas penagihan pajak dengan surat teguran tidak terlalu berpengaruh pada masa sebelum dan saat pandemi COVID-19. Sedangkan kendala yang dihadapi adalah alamat wajib pajak, sistem yang belum terotomatisasi serta eror, dan banyaknya surat teguran. Selanjutnya, upaya yang dapat dilakukan adalah membuat database wajib pajak, melakukan pengecekan, perekaman, dan koordinasi, melaporkan kepada Layanan Sistem Online, dan mengatur jumlah surat teguran yang diterbitkan setiap minggunya./ Tax payable becomes the basis for the fiscus to carry out tax collection. One of them is active tax collection. The first active tax collection carried out by the fiscus was to deliver letter of reprimand. In 2020, the issue of a global pandemic, namely COVID-19, emerged which affected taxpayers in fulfilling their tax obligations and had an impact on the effectiveness of tax collection, one of which was through the delivery of letter of reprimand. The purpose of writing this final project paper is to analyze the effectiveness, constraints, and efforts to collect taxes with letter of reprimand at the Kantor Pelayanan Pajak Pratama Surakarta in the period before and during the COVID-19 pandemic. The data collection method used is the literature study and field study method. Secondary data are obtained from data provided by the Kantor Pelayanan Pajak Pratama Surakarta, laws, journals, books, literature related to research. Primary data are obtained through interviews. The results showed that the effectiveness of tax collection with letter of reprimand did not have much effect on the period before and during the COVID-19 pandemic. Meanwhile, the obstacles faced are the address of the taxpayer, the system that has not been automated and errors, and the number of letters of reprimand. Furthermore, efforts that can be made are to create a database of taxpayers, check, record, and coordinate, report to the Layanan Sistem Online, and regulate the number of reprimand letters issued each week.

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