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

Abstrak

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.