Penagihan Pajak dengan Surat Teguran dan Surat Paksa di Kantor Pelayanan Pajak Pratama Magelang

MUCHSIN, MUSYARRIFAH (2022) Penagihan Pajak dengan Surat Teguran dan Surat Paksa di Kantor Pelayanan Pajak Pratama Magelang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Dalam APBN, pendapatan dari sektor pajak merupakan komponen penerimaan negara terbesar yang digunakan untuk proses pembangunan Negara Indonesia ini. Untuk mencairkan pajak tersebut, diperlukan pelaksanaan tindakan penagihan pajak, diantaranya penyampaian Surat Teguran dan Surat Paksa. Tujuan dari penyusunan Karya Tulis Tugas Akhir (KTTA) ini adalah untuk mengetahui penagihan pajak serta target dan realisasi penagihan pajak dengan Surat Teguran dan Surat Paksa di Kantor Pelayanan Pajak Pratama Magelang (KPP Pratama Magelang). Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan teknik pengumpulan data berupa studi kepustakaan dan studi lapangan. Studi lapangan dilakukan dengan mengumpulkan data berupa Surat Teguran dan Surat Paksa, serta melaksanakan wawancara. Hasil dari penelitian ini menunjukkan bahwa masih ada beberapa hambatan atau kendala yang ditemukan pada saat proses penagihan pajak dengan Surat Teguran dan Surat Paksa di KPP Pratama Magelang. Namun, di sisi lain penagihan pajak dengan Surat Teguran dan Surat Paksa di KPP Pratama Magelang sudah berjalan dengan baik jika dilihat dari segi target dan realisasi Surat Teguran dan Surat Paksa, serta penerimaan tunggakan pajak./ In the APBN, income from the tax sector is the largest component of state revenue used for the development process of the State of Indonesia. To disburse the tax, it is necessary to carry out tax collection actions, including the submission of a warning letter and a distress warrant. The purpose of the preparation of this Final Project is to determine the tax collection as well as the target and realization of tax collection with a warning letter and a distress warrant at the KPP Pratama Magelang. The research method used is descriptive qualitative method with data collection techniques in the form of library research and field studies. The field study was carried out by collecting data in the form of warning letters and distress warrant, as well as conducting interviews. The results of this study indicate that there are still some obstacles or obstacles found during the tax collection process with a warning letter and a distress warrant at KPP Pratama Magelang. However, on the other hand, tax collection with a warning letter and a distress warrant at the KPP Pratama Magelang has gone well in terms of targets and realization of warning letters and distress warrant, as well as receipt of tax arrears.

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