Search for collections on EPrints Repository UNTIRTA

ANALISIS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA DI KPP PRATAMA CILEGON

Kusumawati, Maulida (2024) ANALISIS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA DI KPP PRATAMA CILEGON. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

[img] Text (TUGAS AKHIR)
Maulida Kusumawati_550321011_Fulltext.pdf
Restricted to Registered users only

Download (4MB)
[img] Text (TUGAS AKHIR)
Maulida Kusumawati_5503210011_01.pdf
Restricted to Registered users only

Download (1MB)
[img] Text (TUGAS AKHIR)
Maulida Kusumawati_5503210011_02.pdf
Restricted to Registered users only

Download (373kB)
[img] Text (TUGAS AKHIR)
Maulida Kusumawati_5503210011_03.pdf
Restricted to Registered users only

Download (225kB)
[img] Text (TUGAS AKHIR)
Maulida Kusumawati_5503210011_04.pdf
Restricted to Registered users only

Download (413kB)
[img] Text (TUGAS AKHIR)
Maulida Kusumawati_5503210011_05.pdf
Restricted to Registered users only

Download (212kB)
[img] Text (TUGAS AKHIR)
Maulida Kusumawati_5503210011_Ref.pdf
Restricted to Registered users only

Download (212kB)
[img] Text (TUGAS AKHIR)
Maulida Kusumawati_5503210011_Lamp.pdf
Restricted to Registered users only

Download (3MB)

Abstract

The aim of writing this Final Assignment Report is to find out and analyze tax collection using warning letters and forced letters at KPP Pratama Cilegon and the contribution of tax collection to tax revenues. Writing this Final Assignment Report uses a descriptive method with data collection techniques in the form of interviews, observation and documentation. The data analysis technique used is descriptive data analysis. The object of writing the Final Assignment Report is KPP Pratama Cilegon. The results of the writing show that tax collection with warning letters and forced letters at KPP Pratama Cilegon in the collection and issuance process is in accordance with applicable laws and regulations. The effectiveness of the collections carried out in 2021 and 2022 is classified as quite effective, while 2023 is classified as less effective. The contribution of tax collection to tax revenues at KPP Pratama Cilegon in 2021-2023 is very low. As a recommendation, to maximize the collection actions of KPP Pratama Cilegon, it is necessary to collaborate with other parties, carry out outreach activities, add bailiffs and raise awareness of taxpayers regarding tax avoidance.

Item Type: Thesis (D3)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorMulyanah, Mulyanah198209152006042001
Thesis advisorPuspanita, Intan198902202022032005
Additional Information: Penulisan Laporan Tugas Akhir ini bertujuan untuk mengetahui dan menganalisis penagihan pajak dengan surat teguran dan surat paksa di KPP Pratama Cilegon dan kontribusi penagihan pajak pada penerimaan pajak. Penulisan Laporan Tugas Akhir ini menggunakan metode deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Teknik analisis data yang digunakan adalaha analisis data deskriptif. Objek penulisan Laporan Tugas Akhir adalah KPP Pratama Cilegon. Hasil penulisan menunjukkan bahwa penagihan pajak dengan surat teguran dan surat paksa di KPP Pratama Cilegon dalam proses penagihan dan penerbitannya sudah sesuai dengan undang-undang dan ketentuan yang berlaku, adapun efektifitas penagihan yang dilakukan pada tahun 2021 dan 2022 tergolong cukup efektif sedangkan 2023 tergolong kurang efektif. Kontribusi penagihan pajak pada penerimaan pajak di KPP Pratama Cilegon pada tahun 2021-2023 adalah sangat kurang. Sebagai rekomendasi, untuk memaksimalkan tindakan penagihan KPP Pratama Cilegon perlu mengadakan kerjasama dengan pihak lain, melaksanakan kegiatan sosialisasi, penambahan jurusita dan kesadaran wajib pajak terhadap tindakan penghindaran pajak.
Uncontrolled Keywords: Tax Collection, Warning Letter, Forced Letter Penagihan Pajak, Surat Teguran, Surat Paksa
Subjects: H Social Sciences > HB Economic Theory
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan
Depositing User: Mrs Maulida kusumawati
Date Deposited: 09 Jul 2024 10:12
Last Modified: 16 Jul 2024 09:39
URI: http://eprints.untirta.ac.id/id/eprint/37905

Actions (login required)

View Item View Item