Jurnal Akuntansi dan Perpajakan
Vol 3, No 1 (2017): March 2017

PERANAN PENAGIHAN TUNGGAKAN PAJAK TERHADAP PERTUMBUHAN TUNGGAKAN PAJAK

Ovilya Rambu Ana Awa (Universitas Merdeka Malang)
Norman Duma Sitinjak (Universitas Merdeka Malang)



Article Info

Publish Date
31 Mar 2017

Abstract

This study aimed to analyze the effectiveness of the collection of tax arrears on STO Stone and to analyze the contribution of delinquent tax collection to the final balance of tax arrears on STO Stone. Taxes become the backbone of cash income for the country, therefore the government ensures that the tax revenue to meet the target. But it does not always go smoothly. Arrears can occur either because of a lack of awareness of taxpayers and the inability of taxpayer funds to pay their tax debts. To handle this, the government, or in this case the Tax Office Primary spearhead that tax arrears may be getting smaller over time. Target's disbursement of tax arrears that have been determined by the Regional Office with a wide range of considerations. The effectiveness of tax arrears collection that demonstrates the ability of the collection of tax arrears based on the amount of tax revenue over the billing section targeted. The biggest tax arrears from 2012 to 2013, due to the balance of the year 2012 plus a legal product which was published in 2013 reduced payments or reductions in 2013. DOI: https://doi.org/10.26905/ap.v3i1.1328

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Journal Info

Abbrev

ap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) publishes theoretical and empirical research across all the major fields of accounting and taxes research. It serves as a forum for all the academicians, research scholars, scientists, and also for the industry people to share their ...