EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA DALAM MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BANJARMASIN TAHUN 2021 – 2023

Authors

  • Rola Deva Putri Angely Program Studi Diploma III Perpajakan Fakultas Ekonomi Bisnis Universitas Lambung Mangkurat
  • Melinda Wijaya Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat
  • Ayu Oktaviani Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat

DOI:

https://doi.org/10.20527/jrup.v5i2.88

Keywords:

Effectiveness, Letter of Reprimand, Forced Letter, Tax Revenue

Abstract

This study aims to determine the effectiveness of tax collection with warning letters and forced letters in increasing tax revenue at KPP Pratama Banjarmasin in 2021-2023. The research data is quantitative, and the data comes from primary and secondary data. This research data collection uses interview techniques, and data analysis uses descriptive analysis techniques. The results of the research on the effectiveness of tax collection with a letter of warning in increasing tax revenue at KPP Pratama Banjarmasin in 2021 are in the “Ineffective” category, in 2022 it is still “Ineffective”, and in 2023 it is again “Ineffective”. While the effectiveness of tax collection with a forced letter in increasing tax revenue at the Banjarmasin Pratama Tax Office in 2021 is in the “Ineffective” category, in 2022 it is still “Ineffective”, and in 2023 it is “Ineffective” again.

References

This study aims to determine the effectiveness of tax collection using warning letters and warrants in increasing tax revenue at the Banjarmasin Pratama Tax Office (KPP Pratama) for the 2021-2023 period. The data in this study is quantitative, and the sources are primary and secondary data. Interviews were used for data collection, and descriptive analysis was used for data analysis. The results of the study indicate that the effectiveness of tax collection using warning letters in increasing tax revenue at the Banjarmasin Pratama Tax Office (KPP Pratama) in 2021 was categorized as "Ineffective," in 2022 it was still "Ineffective," and in 2023 it was again "Ineffective." Meanwhile, the effectiveness of tax collection using warrants in increasing tax revenue at the Banjarmasin Pratama Tax Office (KPP Pratama) in 2021 was categorized as "Ineffective," in 2022 it was still "Ineffective," and in 2023 it was again "Ineffective.

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Published

2024-09-03

Issue

Vol. 5 No. 2 (2024)

Section

Articles

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