Implementasi Penagihan Pajak dengan Surat Paksa dan Penyitaan dalam Upaya Optimalisasi Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Binjai

Abstract

Sate revenue from the tax sector is still a belle of the source of state revenues to finance the construction of infrastructure and other state needs. In fact, public awareness to pay taxes and fulfillment is still very low. To overcome, the government reform the taxation through a self assessment system accordance with Law No. 28 of 2007 about General Provisions and Tax Procedures. Implementation of system renewal of the taxpayers calculation in calculating, depositing and reporting itself the amount to be met is not as expected. There still many taxpayers who have not fulfilled their obligations, resulting in an ever increasing arrears from year to year greeting Tax apparatus in. This is the bailiff to make income tax processing. Billing is still not effective without any workable regulations. The government ratified Law No. 19 of 1997 concerning Tax Collection under forced labor having been amended the latest by law No. 19 of 2000, which is used as a basic for carrying out the prevailing actions of forced mail, foreclosure and hostage dispatch Answering the problem is used normative juridical method and juridical empirical research method. The data used are primary data and secondary data. Field study by conducting interviews to informants namely bailiff and taxpayers. Data analysis is done qualitatively