Skripsi

PROSEDUR PELAKSANAAN PENAGIHAN PAJAK PADA KPP PRATAMA PALEMBANG ILIR BARAT

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This observation aims to describe the procedure for implementing active tax collection at KPP Pratama Palembang Ilir Barat based on the provisions of Law Number 19 of 2000 concerning Tax Collection by Distress Warrant (UU PPSP). which has been harmonized with Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). The collection process includes the issuance of warning letters, distress warrants, and confiscation actions, and has been carried out in accordance with applicable legal provisions. The distress warrant is identified as the most effective instrument in encouraging taxpayer compliance compared to warning letters. Nevertheless, challenges remain in the form of low taxpayer legal awareness and coordination barriers in field implementation. Therefore, strengthening the supervision system and enhancing persuasive tax education are required to optimize the settlement of tax arrears and minimize administrative obstacles in the future.

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Availability

Detail Information

Series Title

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Call Number

T2015812026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xix, 93 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Pajak dan perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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