The Effectiveness of Tax Collection with Reprimand Letters and Forced Letters in Tax Revenue at the Garut Pratama Tax Service Office
Kata Kunci:
Effectiveness , Warning letters, Forced Letters, Tax Arrears , Tax CollectionAbstrak
This study aims to analyze the effectiveness of tax collection with a letter of reprimand and a letter of force in tax revenue at the Garut Primary Tax Service Office in 2019-2022. The method used is descriptive qualitative, the data sources are primary and secondary. Data collection techniques using library research, interviews and documentation. While data analysis techniques with data reduction, data presentation and verification. Data validity techniques in this study are extended observation and increased persistence. The result of the research is that the level of effectiveness of the use of warning letters and forced letters in the collection of tax arrears at the Garut Primary Tax Service Office from 2019 to 2022 is still classified as ineffective. The ineffectiveness of the warning letter is due to the lack of awareness, understanding, knowledge of taxpayers of taxation, and the inability of taxpayers to pay off their tax debts
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