Rayhan Anandra Kurnia
Institut Ilmu Sosial dan Manajemen STIAMI

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Analisis Pelaksanaan Penagihan Pajak Penghasilan Terhadap Penunggak Pajak Di Kantor Pelayanan Pajak Pratama Jakarta Gambir Tiga Dwikora Harjo; Azrie Ahmad Hernandeva; Laila Gita Safitri; Rayhan Anandra Kurnia; Salsabila Stevvika
Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i4.3277

Abstract

Taxes are the biggest source of state revenue. The Jakarta Pratama Tax Office Gambir Tiga has the highest target slogan in second place at 98.53% in 2019 but drops significantly to the lowest in second from bottom at 81.12% in 2020. The purpose of this study is to find out more regarding the tax collection process and how it impacts on tax revenues. This study uses library research research methods by processing data through a qualitative descriptive analysis approach. Based on the data analysis conducted, it was concluded that the most effective and efficient billing process during the Covid-19 pandemic was the process of blocking taxpayer accounts. Factors that cause tax arrears against the biggest tax arrears at the Jakarta Primary Tax Service Gambir Tiga are taxpayer ignorance, lack of oversight, and negligence of taxpayers.