Efektivitas Pelaksanaan Surat Teguran Di Kantor Bapenda Kabupaten Mojokerto Pada Masa Pandemi Covid-19 - Abraham Sergius Manahan Polorensiun Hutapea; Affan Fahreza Mahardhika; Ahmad Royan; Ferry Irawan (JURNAL PAJAK INDONESIA, 2022)
This study is intended to determine the level of effectiveness of the implementation of the letter of reprimand, especially Regional Tax Collection Letters (STPD) and the factors that influence it and to find out the efforts that can be made to maximize tax revenues, especially regional taxes through the issuance of warning letters. This research was conducted indirectly at the Regional Revenue Agency (Bapenda) of Mojokerto Regency, East Java. Based on the results of the study, the active billing action by the Mojokerto Regency Bapenda is still minimal. In addition, the level of effectiveness of tax receipts with warning letters during 2018-2021 did not reach the target so it was classified as ineffective. The issuance of a warning letter has not yet had an impact on Mojokerto Regency's local tax revenue. Penelitian ini dimaksudkan untuk mengetahui tingkat efektivitas pelaksanaan surat teguran terkhusus Surat Tagihan Pajak Daerah (STPD) dan faktor-faktor yang mempengaruhinya serta mengetahui upaya yang dapat dilakukan untuk memaksimalkan penerimaan pajak terkhusus pajak daerah melalui penerbitan surat teguran. Penelitian ini dilakukan secara tidak langsung di Badan Pendapatan Daerah (Bapenda) Kabupaten Mojokerto, Jawa Timur. Berdasarkan hasil penelitian, tindakan penagihan aktif oleh Bapenda Kabupaten Mojokerto masih minim. Selain itu, tingkat efektivitas penerimaan pajak dengan surat teguran selama tahun 2018-2021 tidak mencapai target sehingga tergolong tidak efektif. Penerbitan surat teguran masih belum memberikan dampak bagi penerimaan pajak daerah Kabupaten Mojokerto.