Jurnal SALMAN : Sosial dan Manajemen


Analisis Determinan Pembayaran Tunggalan Pajak pada Kantor Pelayanan Pajak Medan Belawan

Teuku Radhifan Syauqi (Universitas Pembangunan Panca Budi)



Article Info

Publish Date
16 Jul 2021

Abstract

Aims of this research are to Analysis of the Effects of Reprimand, Forced Letters and Administrative Sanctions on Payment of Tax Arrears (Case Study in Medan Belawan Tax Office). This study aims to find out and analyze the level of effectiveness of tax collection with letters of reprimand, forced letters an administrative sanctions in KPP Medan Belawan in order to increase tax revenues. And to find out how much the contribution of tax collection with letters of reprimand, forced letters and administrative sanctions against the payment of tax arrears on the KPP Medan Belawan. This research method uses descriptive analysis, effectiveness ratio, and contribution ratio with data collection techniques in the form of observation and interviews, and documentation. The results of this study indicate that the application of tax collection with a letter of reprimand forced letters, administrative sanctions against tax receipts at the Medan Belawan KPP proved to be quite effective. Whereas, for the contribution to tax disbursement is still very lacking, so there are still many improvements needed in terms of collecting the tax.

Copyrights © 2021






Journal Info

Abbrev

salman

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal SALMAN (Sosial dan Manajemen), published by The fisarrearch, Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of scientific research original, Jurnal Salman (Sosial dan Manajemen) accepts manuscripts in the ...