KENDALA DALAM PELAKSANAAN PENAGIHAN PAJAK DENGAN SURAT PAKSA

Authors

  • Muhammad Faiz Universitas Sebelas Maret
  • Rahayu Subekti Universitas Sebelas Maret

DOI:

https://doi.org/10.23887/jatayu.v4i3.41985

Keywords:

Pajak, Kendala, Penagihan Pajak, Surat Paksa

Abstract

Tujuan penelitian adalah untuk mengetahui hambatan yang timbul dalam pelaksanaan penagihan pajak dengan surat paksa di Kantor Pelayanan Pajak Pratama Surabaya Rungkut dengan menggunakan penelitian doktrinal (doctrinal research) yaitu penelitian berdasarkan bahan-bahan hukum (library based) yang fokusnya pada membaca dan mempelajari bahan-bahan hukum primer dan sekunder. Pelaksanaan Penagihan Pajak dengan Surat Paksa selama ini dalam pelaksanaannya sudah mengikuti peraturan yang berlaku, akan tetapi dalam pelaksanaan terkadang masih ditemukan beberapa kendala yang dapat digolongkan menjadi beberapa faktor. Faktor penegak hukum atau aparatur yang mana bagian penagihan kekurangan jurusita. Faktor kedua yaitu Sarana atau fasilitas, terbatasnya anggaran yang ditetapkan pemerintah dalam Anggaran Pendapatan dan Belanja Negara (APBN) untuk pelaksanaan proses penyitaan. Faktor ketiga yaitu faktor masyarakat atau wajib pajak.

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Published

2022-01-19

Issue

Vol. 4 No. 3 (2021): November, Jurnal Komunitas Yustisia

Section

Articles

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