TINDAKAN PENAGIHAN PAJAK PENGHASILAN (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PULOGADUNG)

Authors

  • Firman Setiabudi Universitas Sebelas Maret
  • Rahayu Subekti Universitas Sebelas Maret

DOI:

https://doi.org/10.23887/jatayu.v5i1.46070

Keywords:

Pajak, Pajak Penghasilan, Wajib Pajak, Penagihan Pajak

Abstract

Tujuan penelitian ini adalah untuk mengetahui upaya penagihan pajak penghasilan oleh Kantor Pelayanan Pajak Pratama Jakarta Pulogadung dan hambatan yang dihadapi beserta solusi mengatasi hambatan tersebut dengan menggunakan penelitian hukum doktirnal, yaitu penelitian yang dilakukan dengan cara meneliti bahan pustaka atau data sekunder yang terdiri dari bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier. Pada upaya penagihan pajak penghasilan dalam pelaksanaannya sudah mengikuti peraturan perundang-undangan yang berlaku, namun selama pelaksanaannya masih terdapat hambatan yang menjadi kendala seperti Wajib Pajak yang tidak dapat ditemukan di lapangan, Wajib Pajak sudah tidak aktif, tidak melakukan pemberitahuan pindah alamat, tidak memiliki kemampuan untuk melunasi pajaknya, dan tidak memiliki harta yang dapat dijadikan sebagai jaminan untuk melunasi tunggakan pajaknya.

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Published

2022-03-01

Issue

Vol. 5 No. 1 (2022): Maret, Jurnal Komunitas Yustisia

Section

Articles

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