Efektivitas Penyampaian Surat Teguran dan Surat Paksa Dalam Rangka Pencairan Piutang Pajak di KPP Pratama Bandar Lampung Dua

Rahardjo, Alifa Dewiana (2022) Efektivitas Penyampaian Surat Teguran dan Surat Paksa Dalam Rangka Pencairan Piutang Pajak di KPP Pratama Bandar Lampung Dua. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas penagihan pajak aktif atas tindakan penagihan aktif berupa penyampaian Surat Teguran dan Surat Paksa pada Kantor Pelayanan Pajak Pratama Bandar Lampung Dua sepanjang tahun 2019-2020. Hal ini dikarenakan pandemi Covid-19 yang memengaruhi peningkatan piutang pajak serta berdampak pada kinerja Jurusita dalam melaksanakan penagihan pajak. Metode penelitian yang digunakan penulis adalah metode kualitatif dengan cara pengumpulan data melalui wawancara semi terstruktur, studi kepustakaan, dan dokumentasi. Hasil penelitian menunjukkan bahwa terjadinya penurunan jumlah pencairan piutang pajak tidak hanya disebabkan karena hambatan dari Wajib Pajak, tetapi juga adanya penuruan target penerimaan pajak dari Kanwil DJP Bengkulu dan Lampung. Hasil proses olah data menjabarkan bahwa tingkat efektivitas penyampaian Surat Teguran dan Surat Paksa masih tergolong tidak efektif baik di tahun 2019 maupun 2020. Rendahnya tingkat efektivitas ini didukung oleh kualitas serta kemampuan bayar Wajib Pajak di KPP Pratama Bandar Lampung Dua yang tergolong kurang baik serta Pandemi Covid-19 yang cukup berdampak terhadap pergerakan Jurusita khususnya dalam rangka penyampaian Surat Paksa. Oleh karena itu, beberapa hambatan yang terjadi menjadi tantangan tersendiri bagi Jurusita yang bertugas agar dapat mencapai target pencairan piutang pajak tiap tahunnya./ This study aims to determine the effectiveness of active tax collection on active collection actions in the form of submitting Letters of Reprimand and Forced Letters at the Bandar Lampung Dua Primary Tax Service Office throughout 2019-2020. This is due to the Covid-19 pandemic which has affected the increase in tax receivables and has an impact on the performance of the Bailiff in carrying out tax collection. The research method used by the author is a qualitative method by collecting data through semi-structured interviews, literature studies, and documentation. The results showed that the decrease in the amount of disbursement of tax receivables was not only caused by obstacles from taxpayers, but also the subduement of tax revenue targets from the DJP Regional Offices in Bengkulu and Lampung. The results of the data processing process explain that the level of effectiveness of submitting Letters of Reprimand and Forced Letters is still classified as ineffective both in 2019 and 2020. This low level of effectiveness is supported by the quality and ability to pay taxpayers at KPP Pratama Bandar Lampung Dua which is classified as poor and the Covid-19 Pandemic which has quite an impact on the movement of Bailiffs, especially in the context of delivering Forced Letters. Therefore, some of the obstacles that occur are a challenge for the Bailiff in charge of achieving the target of disbursement of tax receivables every year.

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