?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENAGIHAN+PAJAK+DENGAN+SURAT+PAKSA+PADA+KANTOR%0D%0APELAYANAN+PAJAK+KOTA+MEDAN&rft.creator=Christin+Margareth+%2C+Sihaloho+&rft.subject=340+Ilmu+hukum&rft.description=Penagihan+pajak+merupakan+salah+satu+aspek+penting+dalam+sistem+perpajakan+guna%0D%0Amembiayai+kehidupan+berbangsa+dan+bernegara.+Salah+satu+metode+penagihan+pajak%0D%0Ayang+digunakan+adalah+penagihan+pajak+dengan+surat+paksa%2C+yang+merupakan%0D%0Atindakan+hukum+untuk+memaksa+pembayaran+pajak+terutang.+Akan+tetapi%2C+meskipun%0D%0Amemiliki+dasar+hukum+yang+kuat%2C+penagihan+pajak+dengan+surat+paksa+sering%0D%0Amenghadapi+berbagai+tantangan%2C+diantaranya+yaitu+kurangnya+kesadaran+wajib%0D%0Apajak+dan+ketidaktepatan+data+wajib+pajak.+Penelitian+ini+bertujuan+untuk%0D%0Amengetahui+bagaimana+pelaksanaan+penagihan+pajak+dengan+surat+paksa+dan%0D%0Akendala+yang+ada+dalam+penggunaan+surat+paksa+dalam+penagihan+pajak+pada+KPP%0D%0APratama+Kota+Medan.+Metode+yang+digunakan+dalam+penelitian+ini+adalah+metode%0D%0Ayuridis+empiris%2C+dengan+cara+melakukan+wawancara+dengan+informan+dari+KPP%0D%0APratama+Medan+Timur%2C+dengan+pendekatan+kualitatif.%0D%0AHasil+penelitian%2C+Penagihan+Pajak+dengan+Surat+Paksa+dilakukan+dengan+UndangUndang+No.28%2F2007+tentang+ketentuan+umum+perpajakan%2C+dan+KPP+Pratama+Medan%0D%0ATimur+sesuai+dalam+pelaksanaanya+dengan+menetapkan+kebijakan+pendekatan%0D%0Apersuasif+yang+sesuai+juga+dengan+PMK+No.61%2F2023+dan+Keputusan+Direktur%0D%0AJenderal+Pajak+No.325%2FPJ%2F2001%2C+akan+tetapi+terdapat+hambatan+berupa+pelaksanaan%0D%0Apenagihan+pajak+tersebut+hanya+berhasil+menyelesaikan+30%25+saja+dari+total+jumlah%0D%0Apenagihan+pajak+dengan+surat+paksa%2C+dan+70%25+sisanya+tetap+harus+berakhir+melalui%0D%0Asita%2C+lelang+dan+di+pengadilan.+Hal+tersebut+dikarenakan+sifat+kealpaan+wajib+pajak.%0D%0AKata+kunci%3A+Penagihan+pajak%2C+Surat+Paksa%2C+Perpajakan.%0D%0A%0D%0ATax+collection+is+one+of+the+important+aspects+of+the+taxation+system+to+finance+the%0D%0Alife+of+the+nation+and+the+state.+One+of+the+methods+used+for+tax+collection+is+tax%0D%0Acollection+through+a+forced+letter%2C+which+is+a+legal+action+to+compel+the+payment+of%0D%0Aoverdue+taxes.+However%2C+despite+having+a+strong+legal+basis%2C+tax+collection+through%0D%0Aforced+letters+often+faces+various+challenges%2C+including+the+lack+of+taxpayer%0D%0Aawareness+and+inaccuracies+in+taxpayer+data.+This+research+aims+to+understand%0D%0Ahow+the+implementation+of+tax+collection+with+a+forced+letter+and+the+obstacles+in%0D%0Athe+use+of+forced+letters+in+tax+collection+at+the+KPP+Pratama+Kota+Medan.+The%0D%0Amethod+used+in+this+research+is+the+empirical+juridical+method%2C+by+conducting%0D%0Ainterviews+with+informants+from+KPP+Pratama+Medan+Timur%2C+using+a+qualitative%0D%0Aapproach.%0D%0AResearch+results+show+that+tax+collection+through+forced+letters+is+carried+out+in%0D%0Aaccordance+with+Law+No.+28%2F2007+on+general+taxation+provisions+and+the+KPP%0D%0APratama+Medan+Timur%2C+which+implements+a+persuasive+approach+policy+in+line+with%0D%0APMK+No.+61%2F2023+and+the+Director+General+of+Tax's+Decree+No.+325%2FPJ%2F2001.%0D%0AHowever%2C+there+are+obstacles+as+the+tax+collection+through+forced+letters+only%0D%0Asuccessfully+resolves+30%25+of+the+total+tax+collection%2C+while+the+remaining+70%25+still%0D%0Aends+up+in+seizures%2C+auctions%2C+and+court+proceedings.+This+is+due+to+the+nature+of+the%0D%0Ataxpayer's+negligence.%0D%0AKeywords%3A+Tax+collection%2C+Force+Letter%2C+Taxation&rft.publisher=FAKULTAS+HUKUM&rft.date=2025-01-30&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82349%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82349%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82349%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Christin+Margareth+%2C+Sihaloho+++(2025)+PENAGIHAN+PAJAK+DENGAN+SURAT+PAKSA+PADA+KANTOR+PELAYANAN+PAJAK+KOTA+MEDAN.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F82349%2F