2022
DOI: 10.47467/visa.v3i1.1556
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Efektivitas Penagihan Pajak Aktif dengan Surat Teguran, Surat Paksa, dan Surat Pelaksanaan Melakukan Penyitaan terhadap Penerimaan Pajak Penghasilan Pada KPP Pratama Rantau Prapat

Abstract: 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… Show more

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