Irgi Septiana, Tubagus (2023) OPTIMALISASI PENAGIHAN PIUTANG PAJAK AIR TANAH DENGAN PENERBITAN SURAT TAGIHAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH KABUPATEN SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This writing aims to find out the implementation of the collection of groundwater tax receivables by using the issuance of Regional Tax Collection Letters (STPD) and to find out the obstacles that prevent Bapenda from optimizing the collection of receivables and what efforts are made by Bapenda to overcome obstacles. This writing uses a descriptive method with data collection techniques in the form of observation, interviews, documentation, and literature study. The object of this writing is the Regional Revenue Agency (BAPENDA) of Serang Regency. The results of the writing show that the collection of groundwater tax receivables has been carried out in accordance with the Decree of the Regent of Serang Number 160/Kep.748-Huk.BAPENDA/2020 and Serang Regency Regional Regulation Number 8 of 2018 concerning regional taxes, but in practice there are still several obstacles that obstacles to optimizing collection include: (1) Issuance of invoices (SKPD or STPD) that Bapenda sends do not reach Taxpayers due to problems with sending letters, (2) Business owners/companies that close or change managers but have not reported to Bapenda so that their tax receivables accumulating, (3) Tax officers find it difficult to meet taxpayers so that they are evasive and uncooperative, (4) Tax payments are still done manually only through Bank BJB. To overcome these obstacles, Bappenda has made several efforts including: (1) Always providing socialization, surveys, and education from the Serang Regency Regional Revenue Agency to business owners who use groundwater, (2) Ensuring that the delivery of invoices, especially SKPD and STPD, so that the letters conveyed to taxpayers and find out how much their tax receivables are billed, (3) Improving communication and approaches with taxpayers to increase awareness in paying taxes, (4) Increasing taxpayer awareness.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengetahui pelaksanaan penagihan piutang pajak air tanah dengan menggunakan penerbitan Surat Tagihan Pajak Daerah (STPD) dan mengetahui kendala yang menghambat Bapenda untuk mengoptimalkan penagihan piutang serta upaya apa saja yang dilakukan Bapenda untuk mengatasi kendala. Penulisan ini menggunakan metode deskriptif dengan teknik pengumpulan data berupa observasi, wawancara, dokumentasi, dan studi pustaka. Objek penulisan ini adalah Badan Pendapatan Daerah (BAPENDA) Kabupaten Serang. Hasil penulisan menunjukan bahwa pelaksanaan penagihan piutang pajak air tanah telah dilakukan sesuai dengan Keputusan Bupati Serang Nomor 160/ Kep.748- Huk.BAPENDA/2020 dan Peraturan Daerah Kabupaten Serang Nomor 8 Tahun 2018 tentang pajak daerah, namun pada pelaksanaannya masih terdapat beberapa kendala yang menghambat untuk mengoptimalkan penagihan diantaranya: (1) Penerbitan surat tagihan (SKPD atau STPD) yang Bapenda kirim tidak sampai ke Wajib Pajak karena masalah dipengiriman surat, (2) Pemilik usaha/perusahaan yang tutup atau ganti pengelola tetapi belum melaporkan ke Bapenda sehingga piutang pajaknya menumpuk, (3) Petugas pajak sulit menemui Wajib Pajak hingga mengelak dan tidak koorporatif, (4) Pembayaran pajak masih secara manual hanya melalui Bank BJB saja. Untuk mengatasi kendala tersebut Bapenda melakukan beberapa upaya diantaranya: (1) Selalu memberikan sosialisasi, survei, dan edukasi dari Badan Pendapatan Daerah Kabupaten Serang kepada pemilik usaha yang menggunakan air tanah, (2) Memastikan bahwa pengiriman Surat Tagihan khususnya SKPD dan STPD agar surat tersebut tersampaikan kepada Wajib Pajak dan mengetahui berapa jumlah tagihan piutang pajaknya, (3) Meningkatkan komunikasi dan pendekatan dengan Wajib Pajak untuk meningkatkan kesadaran dalam membayar pajak, (4) Meningkatkan kesadaran Wajib Pajak. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Tubagus Irgi Septiana | |||||||||
| Date Deposited: | 13 Jul 2023 08:58 | |||||||||
| Last Modified: | 13 Jul 2023 11:00 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/26267 |
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