TINJAUAN ATAS PELAKSANAAN PENAGIHAN PAJAK PADA KPP PRATAMA KABANJAHE

Siregar, Tarisa Salsabila (2022) TINJAUAN ATAS PELAKSANAAN PENAGIHAN PAJAK PADA KPP PRATAMA KABANJAHE. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Pemasukan utama negara yang dimanfaatkan dalam pembiayaan penyelenggaraan yang dibutuhkan negara dalam meningkatkan pembangunan nasional dan kesejahteraan negara berasal dari pajak. Pada tahun 2021, Indonesia masih mengalami perlambatan pertumbuhan ekonomi akibat pandemi Covid-19, sehingga DJP sebagai instansi pemerintah dituntut untuk mengoptimalkan fungsi distribusi pajak yang dibantu oleh beberapa unit kerja, salah satunya Kantor Pelayanan Pajak (KPP). Penelitian ini dilakukan di KPP Pratama Kabanjahe dengan tujuan mengetahui proses penagihan pajak dan faktor penghambat yang dialami serta mengetahui kesesuaian praktik penagihan pajak dengan aturan perpajakan yang berlaku. Metode pengumpulan data yang digunakan adalah metode studi kepustakaan dan metode lapangan. Berdasarkan penelitian, sistem penagihan pajak di KPP Pratama Kabanjahe sudah selaras dengan peraturan yang berlaku. Adapun tata cara penagihan dimulai dari menerbitkan surat teguran, surat paksa, surat perintah melaksanakan penyitaan, pemblokiran, pelelangan, dan pencegahan. Namun penagihan pajak melalui penerbitan surat masih tergolong tidak efektif. Penagihan pajak juga tidak berlangsung optimal dikarenakan kurang SDM pada seksi penagihan dalam penginputan data wajib pajak, selain itu masih kurangnya kesadaran wajib pajak akan pentingnya membayar pajak menjadi hambatan dalam penagihan. Kata kunci: Pajak, wajib pajak, KPP Pratama, penagihan, hambatan ABSTRACT The main state income used in financing the implementation needed by the state in improving national development and state welfare comes from taxes. In 2021, Indonesia will still experience a slowdown in economic growth due to the Covid-19 pandemic, so the Directorate General of Taxes as a government agency is required to optimize the tax distribution function assisted by several work units, one of which is the Tax Service Office. This research was conducted at Kabanjahe Tax Office with the aim of knowing the tax collection process and the inhibiting factors experienced and knowing the suitability of tax collection practices with applicable tax rules. The data collection method used is the literature study method and the field method. Based on research, the tax collection system at Kabanjahe Tax Office is in line with applicable regulations. The billing procedure starts from issuing warning letters, forced letters, warrants to carry out confiscations, account blocking, auctions, and prevention. However, tax collection through the issuance of letters is still considered ineffective. Tax collection also does not take place optimally due to lack of human resources in the billing section in inputting taxpayer data, besides that taxpayers' lack of awareness of the importance of paying taxes is an obstacle in collection. Keywords: tax, taxpayer, Tax Office, tax collection, obstacle

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