Analisis pelaksanaan tindakan penagihan pajak aktif dalam rangka pencairan tunggakan pajak (studi kasus pada kantor pelayanan pajak pratama Jakarta Kalideres)
Daftar Isi:
- ABSTRACT The purpose of this research is to give the knowledge about the process and the result of the active tax collection action in the framework of tax arrears payment in the Jakarta Kalideres Small Tax Office. The researcher compares the number between the realization and the plan which has been stipulated, and also analyzes the harmonization between the active tax collection practice with the tax rules and regulation. The methods of this research are quantitative descriptive method and qualitative descriptive method. The whole process of active tax collection in the framework of collection tax arrears from the notice of tax assesment (Ketetapan Pajak) other than Land and Building Tax (PBB) and Land and Building Transfer Duty (BPHTB) has not been conducted effectively by the tax collection section of Kalideres Small Tax Office. It can be proved from the realization of active tax collection which consists of the occurance of Letter of Reprimand (Surat Teguran), Coerce Warrant (Surat Paksa), SPMP, and the auction, which has not fulfilled the target. During the year 2008, Jakarta Kalideres Small Tax Office only obtained the tax arrears payment for types of tax other than Land and Building Tax (PBB) and Land and Building Transfer Duty (BPHTB) in the amount of IDR 4.198.609.000,00 or 31,19% from target which has been stipulated in the amount of IDR 13.461.218.000,00.