Tinjauan atas Penagihan Pajak di KPP Pratama Denpasar Barat

DINATA, I GUSTI NGURAH GANESTRA (2022) Tinjauan atas Penagihan Pajak di KPP Pratama Denpasar Barat. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penerimaan perpajakan merupakan penyumbang terbesar pendapatan negara di Indonesia. Perpajakan memiliki fungsi penting pada pembangunan negara tersebut, dengan begitu penerimaan pajak diharapkan dapat dioptimalkan sehingga pendapatan suatu negara semakin tinggi. Wajib pajak memiliki fungsi penting dalam penerimaan pajak. Semakin rajin wajib pajak dalam membayar pajak maka penerimaan pajak akan semakin tinggi, sebaliknya juga bila wajib pajak malas membayar pajak maka penerimaan pajak akan semakin sedikit. Oleh karena itu kegiatan penagihan pajak sangat penting yang dilakukan pemerintah melihat bahwa pajak merupakan sektor terpenting. Penagihan perpajakan ini dilakukan kepada wajib pajak yang tidak melunasi utang pajak setelah tanggal jatuh tempo. Karya Tulis Ini dibuat dengan tujuan untuk meninjau kegiatan penagihan pajak. Untuk meninjau kegiatan penagihan pajak Karya Tulis Tugas Akhir mengambil objek pada KPP Pratama Denpasar Barat. Pengambilan informasi dan data karya tulis ini menggunakan metode kepustaan, metode wawancara, metode dokumentasi, dan metode observasi. Penulisan ini memuat tentang proses penagihan pajak, hubungan penerimaan pajak dan penagihan pajak, dan hambatan dalam penagihan pajak. / Tax revenue is the largest contributor to state revenue in Indonesia. Taxation has an important function in the development of the country, thus tax revenues are expected to be optimized so that the income of a country is higher. Taxpayers have an important function in tax revenue. The more diligent the taxpayer in paying taxes, the higher the tax revenue, on the other hand, if the taxpayer is lazy to pay taxes, the less tax revenue will be received. Therefore, tax collection activities are ery important by the government seeing that taxes are the most important sector. This tax collection is made to taxpayers who do not pay off their tax debts after the due date. This paper was created with the aim of reviewing tax collection activities. To review the tax collection activities of the Final Project, take the object of the West Denpasar KPP Pratama. Retrieval of information and data in this paper using the library method, interview method, documentation method, and observation method. This writing contains the tax collection process, the relationship between tax receipts and tax collection, and obstacles in tax collection.

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