TINJAUAN ATAS PEMBLOKIRAN REKENING WAJIB PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA SUKABUMI
Daftar Isi:
- This Final Assignment Report was prepared by Desvia Ratnasari with Student Identification Number 1741211023 entitled "REVIEW ON BLOCKING OF TAX MANDATORY ACCOUNT IN TAX SERVICE OFFICE (KPP) PRATAMA SUKABUMI" This report was prepared based on the results of observations and interviews conducted by the author at the Tax Service Office of Pratama Sukabumi. Every taxpayers who still has tax arrears unpaid debts will be issued a forced letter, if he still does not have a good intention, a confiscation letter will be carried out, but in the case of tax payer has sufficient fund in his bank account, his bank account will be blocked. This research on bank account blocking is conducted to find out the level of blocking on bank accounts that have been carried out by KPP Pratama Sukabumi, step by step of the process of blocking bank accounts, steps in the process of blocking bank accounts if outside the Tax Office working area, parties involved and have authority in the process of blocking bank accounts, follow-up to the process of blocking bank accounts and obstacles in the implementation of bank account blocking, in this field study the method used is descriptive method to analyze an object by focusing attention to the problems being examined and describe the object of research in accordance with field conditions and when interpreting the research must be rational and in accordance with the actual meaning. Based on research that has been done that the level of bank account blocking on taxpayers is quite a lot, the procedure of account blocking is fairly easy to understand and the people involved in blocking bank accounts do not involve many people such as tax bailiffs, tax service office and the minister of finance.