Efektifitas Penagihan Pajak Dengan Surat Teguran Terhadap Peningkatan Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Sukoharjo

Oleh :
Lina Dwi Puspitasari - F3410060 - Fak. Ekonomi dan Bisnis

Tax collection is a series of actions in order the tax insurers pay their tax debts and collection fees off. Collecting tax by means of a letter of reprimand is one step done by the Directorate General of Tax to cash down the tax arrears to increase the tax revenue obtained by a region. The purpose of this research was to find out the effectiviness of tax collection by means of reprimanding letter in Pratama Tax Service Office Sukoharjo and to describe the contribution tax collection by means of letter of reprimand toward the casing down of tax arrears. The step this research is done by comparing between theory and the facts in the field. The Techniques included the observation (direct observation), interview dan literature study. Meanwhile, the method of analysis used was a comparative descriptive analysis method. The conclusion of this research are the tax collection and cashing down of arrears through reprimanding letter in Pratama Tax Service Office Sukoharjo increased, but was still classified as ineffective tax collection with less contribution. Based on conclusions of research, the researcher give some suggest that Pratama Tax Service Office Sukoharjo issue more letters of reprimand and that the tax collections staffs work harder, cooperate each other, and work more firmly so that the tax revenue increase.