Analisis Hukum Terhadap Peran Jurusita Pajak dalam Pelaksanaan Penagihan Pajak Aktif Di Kantor Pelayanan Pajak Madya Medan

Abstract

Implementation of the current billing is done by the tax authorities using tax bailiff as the spearhead. Tax bailiff is a civil servant within the scope of the finance department, raised by officials of Directorate General of Taxation and is authorized to carry out the actions of the current billing in accordance with applicable laws. Therefore, the tax bailiff has a very important role in the effort to secure tax revenues from the sector. The problem posed in this study include: the role of the tax bailiff in the implementation of tax collection is active, how active execution procedure of tax collection by the bailiff taxes and how the obstacles and the response to the active implementation of tax collection by the bailiff taxes. This research uses normative juridical approach and empirical juridical approach. Normative juridical approach is intended as a review of the level of conceptual meaning and purpose of various national legal regulations relating to the tax bailiff role in tax collection is active. The results of research and discussion explains the role of the tax bailiff in the implementation of tax collection is active in Medan Madya Tax Office to the delinquent tax collection after a passive first. Later in the implementation of the current billing there are several stages in the implementation of billing, namely the issuance of the warning letter, the forced issuance, warrant the seizure, and the announcement of the auction. Procedures for implementing the active tax collection by tax bailiff in Medan Madya Tax Office in accordance with applicable laws and regulations. But in terms of the disbursement of tax arrears is not optimal due to the realization of the set target has not been reached. Constraints and efforts to control the implementation of active tax collection by the bailiff taxes include: The most dominant External constraints facing tax bailiff in Medan Madya Tax Office that taxpayer is not located at the registered address and can not be found. Internal constraints are most dominant in Medan Madya Tax Office is still a lack bailiff officer and the low quality of human resources cause a bailiff billing process is slow.