Daftar Isi:
  • AGISTA ALIFFIONI. 8323154144. The Efectiveness of Tax Collection With a Forced Letter and Foreclosure Increase Value Added Tax Receipts In The Tax Office Pratama Bekasi Utara. DIII Accounting Study Program. Faculty of Economics. Universitas Negeri Jakarta Scientific work is motivated by so many tax payers are still disobedient causing high value of unpaid taxes that will have impact on tax revenues. This research is meant to find out the effectiveness of tax collection which consist of forced letters and foreclosure to increase the tax income at tax office (KPP) Pratama Bekasi Utara. This scientific work was written based on tax collection data and an interview. The method used is descriptive analysis. The result of the research that the effectiveness of tax collection with Forced Letter in 2015 was 44.78%, in 2016 it was 69.78%, and in 2017 it was 29.49%. While the effectiveness of tax collection with Foreclosure in 2015 amounted to 41.72%, in 2016 amounted to 55.55%, and 2017 was 58.45%. The result of the research can be conducted that tax collecting using forced letter and foreclosure on year 2015 until 2017 is not effective. This is due to so much of taxpayers who are negligent and there are also unable to pay their tax arrears. Keyword: tax collection, forced letter, foreclosure, tax income, effectiveness