ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN PAJAK SECARA AKTIF TERHADAP TUNGGAKAN PAJAK PADA KPP PRATAMA BITUNG
Abstract: Effective tax
collection is an appropriate means to achieve the maximum tax revenue target.
The goals of study is to determining the effectiveness and contribution of
active tax billing actions which includes the warning leter, forced letter, and
seizure letter to disbursement of tax arrears in Tax Office Pratama Bitung
during 2013-2014. The type of research used in this study is a descriptive
study with approach case study. Data collected through interviews and
documentation. The results of the study indicate that the effectiveness of tax
billing rate is still not effective and the contribution of active tax billing
actions to disbursement of tax arrears is still lacking. The factors is a lack
of public awareness, taxpayer compliance in paying his tax debt and less
optimal active tax collection process
Penulis: Handri Hanny Budiman,
Jantje J. Tinangon, Stanley W. Alexander
Kode Jurnal: jpakuntansidd150676
