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All Journal International Journal of Integrative Sciences Indonesian Journal of Economic & Management Sciences (IJEMS)
Yudi
Universitas Jambi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analysis of Tax Collection with Reprimand and Forced Letters to Optimize Tax Revenue at KPP Pratama Jambi Telanaipura Fithri Salsabila; Yudi; Wiwik Tiswiyanti
International Journal of Integrative Sciences Vol. 2 No. 5 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i5.4337

Abstract

As a form of law enforcement to improve taxpayer compliance with paying their taxes, tax collection is carried out consistently and continuously. The tax collection activities carried out by the Fiscus consist of active tax collection and collection by forced letter. Active billing is carried out by the Fiscus by issuing tax assessment letters, reprimand letters, and tax bills. If the taxpayer does not also pay his tax debt, the tax officer can take tax collection action with a forced letter. This study aims to analyze the implementation of tax collection with reprimand letters and forced letters to optimize tax revenue at KPP Pratama Jambi Telanaipura in 2020 and 2021. The research method used is a qualitative descriptive analysis method. The data collection method used was interviews and documentation at KPP Pratama Jambi Telanaipura. Based on the results of the analysis, it shows that tax collection with reprimand letters and forced letters are classified as ineffective. Tax collection with reprimand letters and forced letters at KPP Pratama Jambi Telanaipura greatly does not contribute to tax revenue. KPP Pratama Jambi Telanaipura's efforts in optimizing tax revenue include holding focus group discussions, joining collection programs, canvassing, and providing tax education, socialization, and counseling
Analysis of Effectiveness, Efficiency, and Contribution of Regional Tax Revenue and Regional Levies to Original Regional Income (PAD) of Kerinci Regency Year 2019-2021 Nina Noviani; Yudi; Muhammad Gowon
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.8395

Abstract

The puproses of this research is to determine the extent of the effectiveness, efficiency and contribution of regional taxes and levies to Kerinci Regency's Original Regional Income. This research was conducted at the Regional Financial and Revenue Management Agency (BPKPD) Kerinci Regency, Jambi Province. This research uses a quantitative descriptive approach with data collection techniques, namely observation. The data used is secondary data in the form of reports on the realization of Kerinci Regency regional tax and levy revenues. The research results show that (1) The effectiveness of regional taxes and levies in Kerinci Regency is less effective (2) The efficiency of collecting regional taxes and levies is categorized as efficient (3) The contribution of regional taxes and levies is categorized as very less contributing. So it is hoped that the Regional Financial and Revenue Management Agency (BPKPD) of Kerinci Regency can optimize regional taxes and levies in Kerinci Regency
Co-Authors Fithri Salsabila Gowon, Muhammad Nina Noviani Wiwik Tiswiyanti