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Efektivitas Penagihan Pajak Dengan Surat Teguran Dan Surat Paksa Terhadap UMKM Dalam Pencairan Tunggakan Pajak

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 19 No. 1 (2024) · pp. 59–67

ISSN
2621-6787, 1978-4848
Published
2024-05-30
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This research aims to see the effectiveness of tax collection with warning letters and forced letters against MSMEs in disbursing tax arrears. This research was conducted at KPP Pratama Jayapura. Data collection in this research used interviews conducted by one of the tax officials from the billing section and secondary data obtained from KPP Pratama Jayapura. This research uses a descriptive method with a quantitative approach. The sample used in this research is tax collection with warning letters and forced letters for 2018-2022. The data analysis technique is by using Effectiveness Ratio calculations and Descriptive Analysis using IBM Statistics 25. Based on the results of research using effectiveness ratio calculations, it shows that tax collection using warning letters and forced letters from 2018 to 2022 at KPP Pratama Jayapura is said to be ineffective. This is because the percentage rate of tax collection by warning letters or forced letters at KPP Pratama Jayapura is no more than 60%.

Collaboration network of the authors

26 authors · 77 co-authorship links

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Co-authorOrganisationJoint articles
Pascalina V. S SesaAffiliation unknown2
Agustinus SalleAffiliation unknown2
Siti RofingatunAffiliation unknown2
Adolf Z.D SiahayAffiliation unknown2
Otniel SafkaurAffiliation unknown2
Theo Allo LayukAffiliation unknown1
Andi Mansur YaasAffiliation unknown1
Syaikhul FalahAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1
Eva Stevanny AbuurAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Jasrinaldo LampungAffiliation unknown1
Sindi UlukyananAffiliation unknown1
Novalia H. BleskaditAffiliation unknown1
Cindy W. C. HallatuAffiliation unknown1
Elia M. TandililingAffiliation unknown1
Hyronimuz Marthin ResubunAffiliation unknown1
Paulus K. Allo LayukAffiliation unknown1
Anan MuribAffiliation unknown1
Halomoan HutajuluAffiliation unknown1
Elsyan R. MarlissaAffiliation unknown1
Jems KiriwennoAffiliation unknown1
Kurniawan PatmaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Efektivitas Penagihan Pajak Dengan Surat Teguran Dan Surat Paksa Terhadap UMKM Dalam Pencairan Tunggakan Pajak</dc:title>
	<dc:creator>Agustin, Shintya</dc:creator>
	<dc:creator>Kambuaya, Maylen K. P</dc:creator>
	<dc:creator>Paru, Sara</dc:creator>
	<dc:description xml:lang="en-US">This research aims to see the effectiveness of tax collection with warning letters and forced letters against MSMEs in disbursing tax arrears. This research was conducted at KPP Pratama Jayapura. Data collection in this research used interviews conducted by one of the tax officials from the billing section and secondary data obtained from KPP Pratama Jayapura. This research uses a descriptive method with a quantitative approach. The sample used in this research is tax collection with warning letters and forced letters for 2018-2022. The data analysis technique is by using Effectiveness Ratio calculations and Descriptive Analysis using IBM Statistics 25. Based on the results of research using effectiveness ratio calculations, it shows that tax collection using warning letters and forced letters from 2018 to 2022 at KPP Pratama Jayapura is said to be ineffective. This is because the percentage rate of tax collection by warning letters or forced letters at KPP Pratama Jayapura is no more than 60%.
 
 </dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2024-05-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/3808</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 19 No. 1 (2024): Mei; 59-67</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 19 No 1 (2024): Mei; 59-67</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/3808/2827</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2024 JAKED</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>