Analisis Penagihan Pajak dengan Surat Paksa dalam Meningkatkan Penerimaan Pajak di KPP Pratama Medan Polonia

Abstract

To obtain optimal state revenue, the DGT, through the KPP is appointed by the state as law enforcement to force taxpayers so that the tax revenue target is achieved by carrying out tax collection actions. well again, with this the author then wants to discuss it in his final project with the title "Analysis of Tax Collection with a Forced Letter in Increasing Tax Revenue at the Polonia KPP Pratama Medan”. The purpose of this study was to determine the analysis of tax collection with forced letters in increasing tax revenues at KPP Pratam Medan Polonia. The type of research conducted by the author is descriptive with the aim of describing the implementation of tax collection actions through letters of reprimand and letters of compulsion, and the analytical technique used by the author is descriptive ratio analysis. The results of the study show that 1) Tax collection with a forced letter has not been able to completely complete the tax collection at Polonia KPP Pratama, Collection with a forced letter cannot always result in the disbursement of arrears. 2) Contribution of tax collection to KPP Pratama Polonia in collecting forced letters in 2019 (0.52%) while in 2022 (0.85%). 3) Obstacles faced by Polonia KPP Pratama in collecting taxes are because the taxpayer's address does not match the address in the tax office database application (SIDJP) so that the notification letter (reprimand or forced) that has been sent does not reach the taxpayer and the taxpayer is not willing to accept it.