Evaluasi Dan Pengaruh Tindakan Penagihan Pajak Aktif Terhadap Pencairan Tunggakan Pajak Dan Penerimaan Pajak Pada Kkp Pertama Jakarta Kebon Jeruk Dua

Girsang, Kapten Jamarmur (2009) Evaluasi Dan Pengaruh Tindakan Penagihan Pajak Aktif Terhadap Pencairan Tunggakan Pajak Dan Penerimaan Pajak Pada Kkp Pertama Jakarta Kebon Jeruk Dua. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT This Research was about the effect and evaluation of hard collection to the liquefaction of delinguent tax and tax revenue in KPP Pratama Jakarta Kebon Jeruk Dua. The purpose of this research is how KPP Pratama Jakarta Kebon Jeruk Dua implementing this hard collection compare with the prevails rule, what is the effect to the liquefaction of delinguent and tax revenue and the influencing factors. Even the system of taxation in Indonesia have been using self assessment system since Januari 1 1984, appropriate to the fact it’s not proper in the same manner as the expectation. Because of that the implementation of hard collection is needed to liquefy the delinguent tax. The liquefaction of delinguent tax is special attention , routine job, and the main job of collection section of KPP Pratama Jakarta Kebon Jeruk Dua. In the implementation of hard collection is the continuous process and there are many tax payers/tax guarantors didn’t pay their tax debt and there are constraints to implement it. Related to this case, the writer interested to study, to know, and to examine carefully, and write down in this minithesis how the implementation of hard collection, the effect to the liquefaction of delinguent tax as well as the tax revenue and the constraints which is faced in KPP Pratama Jakarta Kebon Jeruk Dua. From the result of carefully examine of hard collection in KPP Pratama Jakarta Kebon Jeruk Dua, the conclusion is the implementation of hard collection was done appropriate to the prevails rule. The hard collection with forced letter is the key to continue the next hard collection, the hard collection is very effective in liquefacting the delinguent tax, higher hard collection, the more hard collection the more the liquefaction of deliguent tax became and hard collection not at all can be continuing to the next hard collection because there is internal and external constraint from the tax payer which is administration and tax collector.

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