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All Journal Labatila: Jurnal Ilmu Ekonomi Islam
Jullio Fandy Krisma
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Economics, Econometrics & Finance

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Prosedur Penagihan Pajak Melalui Surat Teguran dan Surat Paksa Dalam Perspektif Ekonomi Syariah di Kantor Pelayanan Pajak Pratama Ngawi Kasmiati Kasmiati; Jullio Fandy Krisma
LABATILA: Jurnal Ilmu Ekonomi Islam Vol 6 No 02 (2022)
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/labatila.v6i01.988

Abstract

Taxation is a potential source of revenue to support national development. One of the efforts taken by the Director General of Taxes is to increase tax revenue through billing. Tax collection via letters of warning and coercion to raise public awareness of responsibility and role in the country's development. However, these efforts have not yet reduced tax arrears. This is proof that billing is not optimal. The purpose of this research is to analyze tax collection procedures using letters of reprimand and forced letters as well as tax collection constraints from an Islamic economic perspective. This research is a type of qualitative descriptive research that uses primary data as the main source of information and secondary data as support. Primary data was collected through interviews and observation, while secondary data was collected through documentation. The results of this study indicate that the billing implementation procedure is in accordance with the rules and principles of Islamic economics. However, in submitting letters, there are several obstacles, including the low knowledge of taxpayers, discrepancies and limited data related to taxpayers, and the inability of taxpayers who then apply for payment installments.
Prosedur Penagihan Pajak Melalui Surat Teguran dan Surat Paksa Dalam Perspektif Ekonomi Syariah di Kantor Pelayanan Pajak Pratama Ngawi Kasmiati Kasmiati; Jullio Fandy Krisma
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 6 No 02 (2022)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/labatila.v6i02.1024

Abstract

Tax is a potential state revenue to support national development. There are many ways that the Directorate General of Taxes does to increase state revenues from the tax sector, one of which is by implementing tax collection. Tax collection with letters of reprimand and letters of coercion is an effort by the government to encourage the community to be responsible and play a role in development development. However, tax collection that has been done as much as possible has not made tax arrears decrease. The purpose of this study is to determine the procedure for collecting taxes with letters of reprimand and letters of compulsion, and to find out the obstacles that occur in tax collection. The research approach used is descriptive qualitative using primary data collection techniques through interviews and observations, and secondary data obtained through documentation. The results of this study indicate that most of the tax collection carried out is in accordance with the regulations. However, in the case of submitting letters, they often encounter obstacles, including taxpayers who do not understand their taxation, invalid addresses, and tax underwriters who cannot pay off their debts and then apply for installment payments.
Co-Authors Kasmiati Kasmiati