Skripsi
ANALISIS TARGET PENCAPAIAN PENAGIHAN PIUTANG PAJAK DAN PENANGANANNYA STUDI KASUS BIDANG PENAGIHAN DAN PEMBUKUAN BADAN PENDAPATAN DAERAH KABUPATEN OGAN ILIR 2020-2024
Tax collection is a series of actions taken by tax authorities such as BAPENDA to ensure taxpayers pay off their outstanding tax debts and collection fees. The main focus of this final report is the percentage of regional tax receivables collection at BAPENDA Ogan Ilir Regency. The purpose of this report is to determine the percentage of tax receivables collection from 2020 to 2024, explain the factors that cause it to fluctuate, and address the challenges. The report indicates that in 2020, collection was quite low, and from 2021 to 2023, there was a decline in collection, even though receivables increased. However, in 2024, there was a significant increase in collection, one of which was advertising tax, due to the maximization of active monitoring and collection functions. One of the measures taken to ensure that receivables continue to decline is to actively collect collections to maximize regional revenue and achieve maximum results. Keywords: Tax Receivables, Collaction, Handling, BAPENDA
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