Implementasi Penagihan Pajak Dengan Surat Paksa Dan Penyitaan Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Binjai

ARBITER: Jurnal Ilmiah Magister Hukum

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Title Implementasi Penagihan Pajak Dengan Surat Paksa Dan Penyitaan Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Binjai
 
Creator Sitepu, Kartika Dewanty
Marlina, Marlina
Leviza, Jelly
 
Subject Distress Warrant, Foreclosure, Tax Bailiff, Binjai Tax Service Office.
 
Description This article discusses the Implementation of Forced Tax Collection and Confiscation in an Effort to Optimize Tax Receipts at the Binjai Pratama Tax Office. Answering these problems used normative and empirical juridical research methods. The data used are primary data and secondary data. Field studies by conducting interviews with informants namely Bailiffs and Taxpayers. Data analysis was carried out qualitatively. From the results of the study showed that the implementation of tax collection with forced letters and seizures carried out by the Bailiff at the Binjai Primary Tax Service Office had been carried out in optimizing tax revenue. In reality, there are still some obstacles, namely the low compliance of taxpayers paying taxes, the address of registered taxpayers is difficult to find, the lack of supporting data, the number of bailiffs, and legislation. To overcome these obstacles, socialization and outreach activities to the public are carried out intensively and continuously, improving the address of registered taxpayers, adding bailiffs and human resources, increasing cooperation with third parties and clarifying the laws and regulations on active billing actions in order to achieve targets and realize tax revenues.
 
Publisher Universitas Medan Area
 
Contributor Universitas Medan Area
 
Date 2020-09-13
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnalmahasiswa.uma.ac.id/index.php/arbiter/article/view/136
10.31289/arbiter.v2i2.136
 
Source ARBITER: Jurnal Ilmiah Magister Hukum; Vol 2, No 2 (2020): ARBITER: Jurnal Ilmiah Magister Hukum November; 201-208
2722-1865
10.31289/arbiter.v2i2
 
Language eng
 
Relation http://jurnalmahasiswa.uma.ac.id/index.php/arbiter/article/view/136/pdf
 
Rights Copyright (c) 2020 ARBITER : Jurnal Ilmiah Magister Hukum
https://creativecommons.org/licenses/by/4.0
 

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