No abstract

Taxes are the largest source of revenue for the State.taxes are obligations that must be paid by the people to the state. Indonesia establishes a tax system, namely a self-assessment system where taxpayers are given the trust to calculate, pay, and report the amount of tax owed by themselves. However, there are obstacles in collecting taxes, namely the existence of tax arrears, this is due to the lack of knowledge of taxpayers regarding taxation. To overcome tax arrears the fiscus performs what is called collection to collect the amount of tax debt owed to the state by issuing letters of reprimand and forced letters.This study aims to determine the level of effectiveness of tax collection and how much tax revenue contributes from the disbursement of reprimand letters and forced letters to increase tax revenue at KPP Pratama Rantau Prapat.The method used in this study is a quantitative descriptive method and the type of data used is secondary data and primary data. Based on the results of data analysis, it can be concluded that the collection of tax arrears with letters of reprimand and forced letters is included in the category of ineffective. Keywords: collection of tax arrears,reprimand letter,forced letter,tax revenue

This studi was conducted to analyze how the depreciation of fixed assets and their use on the performance of Medan City BKD employees. Fixed asset are very important in a company, especially the medan city government office, because without assets, performance employees wil not run well and will certainly cause various kinds of operational activities to be hampered at the Medan City BKD. The data collection technique in this research is using documentation studies such as studying documents related to problems or data such as fixed assets reports at the end of 2021 which are sourced directly from the Medan City BKD. This research uses qualitative methdos along with field research strategies. The results of the study explain that assets managers do not record depreciation of fixes asset. Therefore, the researchers analyzed and calculated depreciation using the straight-line method manually. in the fixed assets manager reports that have been declared good, only that facilities and infrastructure or equipment such as computers are not sufficient to the number of employees based on research results which show that the maintenance of fraudulent assets is optimal so that there are several idle and unused computers.

This research activity was carried out with the aim of knowing the factors that could influence people's interest in paying land and building taxes in Banyumas Village and what efforts were taken by the Banyumas Village government in increasing taxpayer compliance in paying land and building taxes. The research conducted by the researcher is a qualitative research type. The data used by researchers are qualitative data types. The results of the study can be concluded that the factors that influence people's interest in paying Land and Building Tax (PBB) in Banyumas Village are the community knowledge factor about the importance of paying taxes, the community understanding factor about Tax Regulations, the public awareness factor in paying Land and Building Tax (PBB), and tax services provided to the public. Keywords :  Influence, Land and building tax,Interest

The main and largest source of income in Indonesia today is from taxes. Taxes are used to finance government expenditures needed to increase national development and improve the welfare of citizens. In order to achieve the effectiveness and efficiency of tax collection, DGT continues to improve law enforcement through passive and active tax collection activities. This study aims to determine the effectiveness of active tax collection with a letter of reprimand, a letter of compulsion, and a letter of execution to confiscate income tax receipts at KPP Pratama Rantau Prapat. The analytical method used in this study is descriptive analysis to provide an overview of whether tax collection with a letter of reprimand, a letter of compulsion, and a letter of execution for confiscation has been effective or not. The research data obtained were analyzed using descriptive statistics in the form of descriptive ratios. The test results show that tax collection with letters of reprimand and letters of compulsion in 2020 and 2021 is classified as ineffective. Therefore, the Head of KPP Pratama Rantau Prapat must make various efforts both internally and externally to improve the efficiency of tax collection in his working area. Keywords: Effectiveness, Tax Collection, Warrant, Forced Letter, Warrant Doing Foreclosure