Evaluasi Prosedur Penagihan Pajak terhadap Penyitaan Tunggakan Pajak di KPP Pratama Sukoharjo

Oleh :
Haris Budi Setiyawan - F3407038 - Fak. Ekonomi dan Bisnis

ABSTRACT AN EVALUATION ON TAX COLLECTION PROCEDURE IN THE TAX ARREARS CONFISCATION IN KPP PRATAMA SUKOHARJO Haris Budi Setyawan NIM F3407038 Tax is a dues paid to the State (that can be compulsory) that may be outstanding by the taxpayer according to the regulation, without any gains, that can be designated directly and the benefit of it is to fund the general expense relevant to the task of State reigning. The objectives of this final project are to find out the procedure of tax collection (confiscation and auction) by the tax collection section occurring in Sukoharjo Pratama Tax Service Office and to find out the implementation of tax collection on the tax arrears liquifaction in Sukoharjo Pratama Tax Service Office. This final project writing was done using Library research, observation, and data processing methods. Considering the result of analysis it can be found that Sukoharjo Pratama Tax Service Office had conducted the collection and confiscation corresponding to the procedure determined by the Tax Directorate General. The writer recommends the Sukoharjo Pratama Tax Service Office to keep implementing the procedure and rule of collection and confiscation that has been applied to the taxpayers in arrear because they are has been consistent with the rule determined by the Tax Directorate General. Keywords: Tax Collection, Confiscation, Auction