ANALISIS EFEKTIVITAS PENAGIHAN PAJAK MELALUI SURAT TEGURAN, SURAT PAKSA, DAN PENYITAAN PADA KANTOR PELAYANAN PAJAK PRATAMA KEBUMEN JAWA TENGAH

FAJAR SHAFITRI, . (2025) ANALISIS EFEKTIVITAS PENAGIHAN PAJAK MELALUI SURAT TEGURAN, SURAT PAKSA, DAN PENYITAAN PADA KANTOR PELAYANAN PAJAK PRATAMA KEBUMEN JAWA TENGAH. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas penagihan pajak yang dilakukan oleh KPP Pratama Kebumen Jawa Tengah melalui Surat Teguran, Surat Paksa, dan Penyitaan selama periode 2021-2023. Selain itu, penelitian ini juga mengidentifikasi kendala yang dihadapi serta strategi yang diterapkan dalam pelaksanaan penagihan pajak tersebut. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa efektivitas penagihan pajak melalui Surat Teguran, Surat Paksa, dan Penyitaan selama tahun 2021-2023 di KPP Pratama Kebumen masih dikategorikan tidak efektif, dengan rata-rata persentase efektivitas masing-masing sebesar 21,51%, 46,66%, dan 2,57%, jauh di bawah nilai 60%. Faktor penghambat/kendala penagihan pajak melalui Surat Teguran, Surat Paksa, dan Penyitaan meliputi rendahnya kemampuan dan kesadaran Wajib Pajak, kurangnya disiplin, ketiadaan aset Wajib Pajak, serta prosedur penagihan yang kompleks. Untuk meningkatkan efektivitas penagihan pajak, KPP Pratama Kebumen menerapkan strategi meliputi perencanaan sasaran prioritas, analisis aset Wajib Pajak, penagihan persuasif, manajemen waktu yang baik, evaluasi triwulanan, pemanfaatan teknologi informasi, dan pelaksanaan program pendukung. Strategi-strategi ini diharapkan dapat mengatasi kendala yang ada dan meningkatkan keberhasilan penagihan pajak.***** This research aims to analyze the effectiveness of tax collection carried out by KPP Pratama Kebumen Central Java through Warning Letters, Distress Warrants, and Confiscation during the 2021-2023 period. It also identifies the obstacles faced and the strategies implemented in implementing tax collection. The method used is qualitative research with a case study approach. Data was collected through interviews, documentation, and a literature study. The results of the research show that the effectiveness of tax collection through Warning Letters, Distress Warrants, and Confiscation during 2021-2023 at KPP Pratama Kebumen Central Java is still categorized as ineffective, with an average percentage of effectiveness for each of them being 21.51%, 46.66%, and 2.57%, where this value is far below the value of 60%. Factors inhibiting/obstacles to tax collection through Warning Letters, Forced Letters, and Confiscation include low Taxpayer ability and awareness, lack of discipline, absence of Taxpayer assets, and complex collection procedures. To increase the effectiveness of tax collection, KPP Pratama Kebumen implements strategies including priority target planning, analysis of taxpayer assets, persuasive collection, good time management, quarterly evaluations, use of information technology, and implementation of supporting programs. These strategies can overcome existing obstacles and increase the success of tax collection.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Hafifah Nasution, S.E.,M.S.Ak. ; 2). Dr. Muhammad Yusuf, S.E.,M.M.,
Subjects:	Ilmu Sosial > Keuangan Ilmu Sosial > Keuangan Negara Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Fajar Shafitri .
Date Deposited:	09 Apr 2025 06:54
Last Modified:	09 Apr 2025 06:54
URI:	http://repository.unj.ac.id/id/eprint/55875

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