Liberthin Palullungan
Jurnal
The Effectiveness of Active Tax Billing with Reminder and Letter of Force in the Optimization of Tax Revenue at the Pratama Tax Service Office, South Makassar
Abstrak
monarch or other supreme authority figure. However, this homage serves exclusively
the interests of the people. As a result, the assets that the people have
liberated will also be used for the good of the people, such as to preserve public
safety, construct roads, develop social infrastructure, and so forth. This study aims
to identify the elements that affect the effectiveness of tax revenue and the level of
effectiveness of tax revenues using a letter of compulsion at the south Makassar
tax service office. The south Makassar KPP Pratama provided the data for this.
All data were analyzed qualitatively and presented in descriptive form. Taxes are
one of the largest sources of income for the state. The test results show that the
effectiveness of tax collection with letter of reprimand and forced letters in 2019
and 2020 is classified as ineffective and has a very small impact on tax revenues at
the south Makassar primary tax office. Therefore, the head of the Makassar small
taxpayer service needs to make efforts both internally and externally to increase
the effectiveness of tax collection in the work area.
Keywords: Tax · Forced letter of reprimand · Optimazion
the interests of the people. As a result, the assets that the people have
liberated will also be used for the good of the people, such as to preserve public
safety, construct roads, develop social infrastructure, and so forth. This study aims
to identify the elements that affect the effectiveness of tax revenue and the level of
effectiveness of tax revenues using a letter of compulsion at the south Makassar
tax service office. The south Makassar KPP Pratama provided the data for this.
All data were analyzed qualitatively and presented in descriptive form. Taxes are
one of the largest sources of income for the state. The test results show that the
effectiveness of tax collection with letter of reprimand and forced letters in 2019
and 2020 is classified as ineffective and has a very small impact on tax revenues at
the south Makassar primary tax office. Therefore, the head of the Makassar small
taxpayer service needs to make efforts both internally and externally to increase
the effectiveness of tax collection in the work area.
Keywords: Tax · Forced letter of reprimand · Optimazion
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