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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) CARADDE: Jurnal Pengabdian Kepada Masyarakat
Sulfan Sulfan
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance Education Social Sciences

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Efektivitas Pelaksanaan Pemblokiran Rekening Bank Penanggung Pajak Sebagai Upaya Penagihan Aktif di Kantor Pelayanan Pajak Pratama Serpong Fikri Harris; Sulfan Sulfan
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1839

Abstract

Tax is a potential state income to support the sustainability of national development. Revenue from the tax sector is state revenue with the largest percentage. The Directorate General of Taxes performs various ways to increase state revenues from the taxation sector, one of which is by collecting taxes. Effective tax collection is the right means to achieve the maximum tax revenue target. However, there is another function of tax collection, namely increasing taxpayer compliance. Blocking the tax payer's bank account is one way of collecting taxes. But in fact, even though tax collection has been carried out to the maximum, it still cannot reduce the amount of tax arrears. The purpose of this research is to find out the process of tax collection activities based on the Law on Tax Collection with Forced Letters which is the spearhead of state revenue. The method used in this study is descriptive qualitative and uses the interview method to obtain primary research data. The results of this study indicate the effectiveness and contribution of blocking actions in order to disburse tax receivables.
UMKM Paham Pajak: Program Pendampingan Perpajakan UMKM Kemenkeu Satu Hanik Susilawati Muamarah; Sulfan Sulfan; Dhian Adetiya Safitra; Febrian
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2023): Agustus
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v6i1.1987

Abstract

Program pengabdian kepada masyarakat ini bertujuan agar UMKM mampu melakukan kewajiban perpajakannya, yaitu membayar dan memahami cara pelaporan SPT Tahunan menggunakan e-filing. Pengabdian dilakukan berupa penyediaan modul, bimbingan teknis secara daring, serta pendampingan secara luring kepada para UMKM. Dari hasil pengabdian, telah berhasil disusun modul yang sesuai dengan kebutuhan UMKM, serta UMKM mampu memahami informasi mengenai perpajakan yang disampaikan, serta dapat melakukan pembayaran pajaknya sendiri melalui djponline. Program ini dapat menjadi salah satu cara untuk meningkatkan literasi perpajakan UMKM serta membantu mengubah persepsi bahwa kewajiban pajak dapat dilaksanakan dengan mudah. Pendampingan lebih efektif dilaksanakan secara luring, agar kendala dapat diselesaikan langsung.
Co-Authors Dhian Adetiya Safitra Febrian Fikri Harris Hanik Susilawati Muamarah