EVALUASI KEEFEKTIFAN PENERBITAN SURAT PAKSA DAN PASCA PENERBITAN SURAT PAKSA SEBAGAI UPAYA PENAGIHAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SIDOARJO UTARA PERIODE TAHUN 2012

DEDY , CAHYANDONO (2013) EVALUASI KEEFEKTIFAN PENERBITAN SURAT PAKSA DAN PASCA PENERBITAN SURAT PAKSA SEBAGAI UPAYA PENAGIHAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SIDOARJO UTARA PERIODE TAHUN 2012. Undergraduate thesis, Faculty of Economics.

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Abstract

State income tax is a considerable potential, to achieve national development goals. Tax revenue is apparently one of the largest sources of state revenue. Developed countries will remain if the tax and the state will be destroyed if there is no tax. The problems studied in this research is how effective collection of tax at the time of issuance and post-issuance tax arrears in the withdrawal force on STO North Sidoarjo. This study aims to determine the effectiveness of tax collection in the current issuance and post-issuance forcibly enforced in the disbursement of arrears of taxes in the Tax Office Primary North Sidoarjo. This study uses qualitative methods munggunakan, the source data in the form of primary data sources, where the source of this study obtained in interviews with company employees miraculous, direct observation and document analysis. Data analysis is inductive, kualitattif, the results further emphasize the significance rather than generalizations. The results of this study demonstrate the evaluation of forced issuance in 2011 based on indicators measuring the effectiveness declared ineffective. Whereas in 2012 based on indicators measuring the effectiveness declared effective. Post-issuance tax collection force is still not quite effective, because it can not melt a lot of delinquent taxes. Keywords: Billing taxes, Forced Letters, Tax Law

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