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All Journal Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Cindy Getah June
Universitas Merdeka Malang
Economics, Econometrics & Finance

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Penelitian penyusunan database tunggakan piutang pajak hotel di Kota Malang Cindy Getah June
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 1 (2022): February 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i1.7631

Abstract

Tax arrears are the amount of tax payable that has not been paid by the Taxpayer. This tax arrears is caused by 2 (two) things, namely: due to the examination conducted by the tax collector. This inspection includes: Tax Assessment Letter (SKP). This Tax Assessment Letter (SKP) is issued limited to certain Taxpayers caused by incorrect filling in the Tax Return (SPT) or due to the discovery of physical data that is not reported by the Taxpayer.Tax Collection Letter (SPT) is a letter to collect taxes and or administrative sanctions in the form of interest and or fines for Taxpayers. If the billing field finds arrears due to the above, an active collection action will be taken as a means to collect taxes from the taxpayer. The total hotel tax arrears in Malang City are 103 taxpayers who have not paid and will be submitted for tax write-off.
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