Keberadaan Surat Paksa Dalam Pemungutan Pajak Daerah Di Kota Pekanbaru

Fauzi, Rezki (2021) Keberadaan Surat Paksa Dalam Pemungutan Pajak Daerah Di Kota Pekanbaru. Masters thesis, Universitas Islam Riau.

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Abstract

Pekanbaru City Regional Regulation Number 6 Year 2011 Chapter VIII Tax Collection Procedures, Article 12 paragraph (1) Taxes payable based on Regional Tax Underpayment Assessment Letter, Additional Underpaid Regional Tax Assessment, Regional Tax Collection Letter, Correction Decree, Letter Decision on Objection, and Decision on Appeal which is not and is not paid by the taxpayer on time, can be invoiced with a WarrantThere are still frequently encountered tax arrears as a result of non-repayment of tax debts, causing the need for a collection action that has compelling legal force, which is a special consideration for the enactment of the Tax Collection Law with a Warrant. The method used in this research is the type of sociological research, the problem raised in this study is How is the process of issuing a forced letter of local tax collection by the bapenda of Pekanbaru city? And what about the existence of a letter of force collection of local taxes in the city of Pekanbaru? The results of the research show that the collection activities with a Force Letter from the start of issuance to its implementation are in accordance with the Standard Operating System applied by SIDJP, only in its completion where it should be completed within 7 days at Bapenda Pekanbaru, completed in more than 7 days, and in terms of nominal billing rates With a forced warrant that is carried out it is considered ineffective because when viewed from the resulting ratio it is still below 60% in all quarters of 2018. Collections with a warrant that are paid from tax arrears are still relatively small, so there needs to be material and formal tax law so that public awareness as taxpayers increases, and can increase professionalism and accountability in implementing applicable tax regulations.

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