Pelaksanaan Penerapan Penagihan Pajak Dengan Surat Paksa Terhadap Wajib Pajak Di Kantor Pelayanan Pajak Pratama Kota Dumai

Hambali, TS (2018) Pelaksanaan Penerapan Penagihan Pajak Dengan Surat Paksa Terhadap Wajib Pajak Di Kantor Pelayanan Pajak Pratama Kota Dumai. Other thesis, Universitas Islam Riau.

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	Text 2-KATA-PENGANTAR.pdf Download (363kB)
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Abstract

Taxes as one of the spearheads of sources of State revenue must be observed in order to meet the criteria of tax collection is fair and not burdensome. Government efforts to increase state revenues through taxes must be balanced with better service to the community. The purpose of this study is to implement the implementation of tax collection by a letter of force against the taxpayer in the Tax Office Primary Dumai City. The main problem in this study is how the implementation of the application of tax collection by a forced letter against the taxpayer in the Tax Office Primary Dumai City and what are the obstacles in the application of tax collection by the letter of force against the taxpayer in the Tax Office Primary Dumai City. The research method used is Observational Research by survey, ie interviews and questionnaires as data gathering tools. In this study the authors conducted direct research on the location of research to obtain data and information related to the research. The nature of descriptive analytical research, which provides an overview of an event that occurred clearly and detailed about the Implementation of Application of Tax Billing With Letter Force Against Tax Payers In Tax Office Primary Dumai City. Result of research, Implementation of applying of tax collection by forced letter at Primary Tax Office Dumai City done by force letter that is tax of individual and body tax. A letter of force against an individual is notified by the tax authorities to the tax payer, an adult who lives together or works in the place of the taxpayer's business, if the taxpayer concerned can not be found, one of the heirs or who takes care of his estate if the taxpayer has passed away and the inheritance has not been divided, the heirs, if the taxpayer has passed away and the estate has been divided. While the tax body is a letter of force against the body notified by the tax authorities to the board, the head of the representative, the head of the branch, the person in charge, the owner of the capital and the permanent employee in the place of the position or place of business of the body, if the taxpayer can not meet one of the management, , the head of the branch, the responsible person, the owner of capital and the constraints in applying the tax collection by the forced letter of taxpayer compliance ie the amount of the Taxable Party is still lacking, not all tax arrears are followed up by the Forced Letter, Tax collection fee should be proportional to the tax debt to be billed, the level of awareness of taxpayers of individuals or entities are still low, access SIDJP slow and often have errors, SIDJP not able to display data according to the real circumstances, the taxpayer can not be found by the tax authorities and tax authorities difficulty mengidetifikasi object confiscation

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