Efektivitas dan Kontribusi Penagihan Aktif Dengan Surat Teguran dan Surat Paksa terhadap Penerimaan Pajak di Kantor Pelayanan Pajak (Kpp) Pratama Medan Timur

Abstract

Effective Collection Plays A Crucial Role In Enhancing Taxpayer Compliance And Reducing Arrears. The Directorate General Of Taxes (DJP) Employs Strategies Such As The Use Of Warning Letters And Compulsory Orders To Address Arrears And Ensure Taxpayer Obligations Are Met. This Study Focuses On KPP Pratama Medan Timur, Aiming To Analyze The Effectiveness And Contribution Of Active Collection Through Warning Letters And Compulsory Orders In Improving Tax Revenue At The Office. The Descriptive Quantitative Method Was Used, Involving The Collection And Processing Of Secondary Data From Internal Reports Of KPP Pratama Medan Timur. The Results Indicate That Both Active Collection Methods, Warning Letters And Compulsory Orders, Significantly Improve Tax Revenue At KPP Pratama Medan Timur. The Effectiveness Of Warning Letters Increased From 72% In 2020 To 91% In 2022 And 2023, With Collections Rising From Rp137,679,828 To Rp2,648,097,458. The Effectiveness Of Compulsory Orders Varied, Reaching 91% In 2022 But Dropping To 83% In 2023, With Collections Increasing From Rp350,452,200 To Rp1,288,313,872. These Fluctuations In Effectiveness Are Influenced By The Post-COVID-19 Economic Recovery And Adaptation To Economic Uncertainties. Although The Contribution To Total Tax Revenue Is Relatively Small—0.23% For Warning Letters And 0.11% For Compulsory Orders In 2023—Both Methods Show A Significant Upward Trend, Indicating Their Important Role In Enhancing Tax Revenue, Especially In The Context Of Economic Recovery And Adaptation To Global Economic Challenges.