Jurnal Ilmu Administrasi Publik
Vol 3, No 1: Januari 2023

Analisis Efektivitas Penagihan Tunggakan Pajak Dengan Surat Paksa Dalam Rangka Meningkatkan Penerimaan Pajak Di Kpp Pratama Jakarta Matraman Tahun 2019-2021

Widya Lamriado (Institut Ilmu Sosial dan Manajemen STIAMI)
Budhi Yuwono (Institut Ilmu Sosial dan Manajemen STIAMI)



Article Info

Publish Date
28 Jan 2023

Abstract

This study aims to determine the implementation of import supervision of consignments in an effort to increase compliance of customs service users at the Supervision and Service Office of Type-C Intermediate Customs and Excise (KPPBC Type Madya Pabean C) in Kantor Pos Besar, Pasar Baru, in 2020. The phenomenon of this research is that the enactment of new regulations, which increase e-commerce transactions, can lead to illegal transactions, entry of prohibited goods, and restrictions as well as actions to break the value of consignments with the aim of avoiding import duty rates. This study uses a qualitative method with a qualitative descriptive approach. The results show that the implementation of import supervision of consignments at KPPBC Type Madya Pabean C, in Kantor Pos Besar, Pasar Baru, in 2020 greatly affected the compliance of users of imported goods services. In its implementation, there were several obstacles, such as a lack of understanding of customs service users, facilities and infrastructure that need to be improved and an unbalanced number of human resources. Therefore, it is necessary to make efforts to make campaign in the media and layers of society and to improve the facilities and infrastructure needed as well as the quality of human resources.

Copyrights © 2023






Journal Info

Abbrev

JUMAIP

Publisher

Subject

Humanities Social Sciences

Description

Jurnal Ilmu Administrasi Publik merupakan jurnal akademik yang diterbitkan setiap dua bulan sekali sebagai wadah bagi mahasiswa, akademisi, peneliti, dan praktisi untuk mendiseminasikan hasil penelitian dan kajian ilmiah di bidang administrasi publik. Jurnal ini mengakomodasi berbagai topik yang ...