Text

ANALISIS PERBANDINGAN PENERIMAAN PAJAK MELALUI TINDAKAN PENYITAAN YANG DILAKUKAN PIHAK FISKUS TERHADAP PENCAPAIAN TARGET PENERIMAAN PAJAK PADA KPP PRATAMA SOREANG DARI TAHUN 2011 – 2015

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT COMPARATIVE ANALYSIS OF TAX REVENUE THROUGH THE TAX CONFISCATION ACTIONS THAT DONE BY THE FISCUS PARTY AGAINST THE ACHIEVEMENT OF TAX REVENUE TARGET IN KPP PRATAMA SOREANG OF 2011 – 2015 Written by: Joshua Mangaraja Sinambela NIM: 1332161 The purpose of this study was to explain how the implementation of tax confiscation to secure the State's revenue from the tax sector, to tell the efforts made by tax authorities to achieve tax revenue targets at KPP Pratama Soreang, also to find out the percentage comparison of tax revenue through tax confiscation actions against the achievement of Tax revenue targets at KPP Pratama Soreang. Variables used were tax confiscations as independent variables and the achievement of tax revenue targets as dependent variable. This research used descriptive method. The sample used in this study was the tax revenue report through the tax confiscation and the report of tax revenue at KPP Pratama Soreang from 2011-2015. The method of data processing used in this study was descriptive analysis by comparing the two variables for 5 (five) consecutive years starting from 2011 with the explanation in the form of tables that shows the percentage of comparison. The results of the research have shown that the realization of tax confiscation action against the target shown an unstable percentage, this was caused by the good intention shown by the taxpayer to pay the tax collection fee and tax debt before the tax confiscation action happened. And in the achievement of tax revenue target aspect of KPP Pratama Soreang was very good because its achievement more than 100%. This shows that the seriousness of KPP Pratama Soreang to explore the potential of existing tax in the working area was very good. And the results of this study concluded that tax revenue through tax confiscation actions contributed very little against tax revenue at KPP Pratama Soreang with 0.29% percentage in 2011, 1.18% in 2012, 0.10% in 2013, 0.05% in 2014, and 0.06% in 2015. This was because the good intention shown by the tax payers in settling their tax obligations before the tax confiscation takes place. Keywords: tax confiscation, tax revenue achievement