<![CDATA[ABSTRACTThis study aims to determine the effectiveness of passive tax collection and active tax as an effort to disburse tax arrears and determine the level of active billing contributions to total tax revenue. This study used descriptive qualitative method. In this study, the ratio data collected were in the form of billing section performance reports, tax revenue reports, and other data related to research. Source of data used in this study is secondary data. Researchers used descriptive ratio analysis techniques, including effectiveness ratios and contribution ratios. The results showed that the effectiveness of active tax collection with letters of reprimand, forced letters, warrant carrying out confiscations of tax receipts at the Palembang Intermediate Tax Service Office were classified as ineffective indicators. The contribution of active tax collection with letters of reprimand, forced letters, warrant for carrying out seizure of tax receipts at the Palembang Intermediate Tax Service Office is classified as very lacking.Keywords: Efficacy, Contribution, Tax CollectionABSTRAKPenelitian ini bertujuan untuk mengetahui tingkat efektivitas penagihan pajak pasif dan pajak aktif sebagai upaya pencairan tunggakan pajak dan mengetahui tingkat kontribusi penagihan aktif terhadap penerimaan pajak total. Penelitian ini menggunakan metode deskriptif kualitatif. Dalam penelitian ini, data rasio yang dikumpulkan berupa laporan kinerja seksi penagihan, laporan penerimaan pajak, serta data-data lain yang terkait dengan penelitian. Sumber data yang digunakan dalam penelitian ini adalah berupa data sekunder. Peneliti menggunakan teknik analisis deskriptif rasio, antara lain rasio efektivitas dan rasio kontribusi. Hasil penelitian menunjukkan bahwa efektivitas penagihan pajak aktif dengan surat teguran, surat paksa, surat perintah melaksanakan penyitaan terhadap penerimaan pajak di Kantor Pelayanan Pajak Madya Palembang tergolong dalam indikator tidak efektif. Kontribusi penagihan pajak aktif dengan surat teguran, surat paksa, surat perintah melaksanakan penyitaan terhadap penerimaan pajak di Kantor Pelayanan Pajak Madya Palembang tergolong sangat kurang.Kata Kunci: Efektivitas, Kontribusi, Penagihan Pajak, Surat Teguran, Surat Paksa.]]>
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