Analysis of the Implementation of Collection of Income Tax Against Tax Arrears at the Jakarta Pratama Tax Service Office, Gambir Tiga

Authors

  • Dwikora Harjo
  • Azrie Ahmad Hernandeva STIAMI Institute of Social Sciences and Management
  • Laila Gita Safitri STIAMI Institute of Social Sciences and Management
  • Rayhan Anandra Kurnia STIAMI Institute of Social Sciences and Management
  • Salsabila Stevvika STIAMI Institute of Social Sciences and Management

DOI:

https://doi.org/10.61194/ijat.v1i2.56

Keywords:

Billing, Income Tax, Tax Delinquent

Abstract

Taxes are the biggest source of state revenue. The Jakarta Pratama Tax Office Gambir Tiga has the highest target slogan in second place at 98.53% in 2019 but drops significantly to the lowest in second from bottom at 81.12% in 2020. The purpose of this study is to find out more regarding the tax collection process and how it impacts on tax revenues. This study uses library research research methods by processing data through a qualitative descriptive analysis approach. Based on the data analysis conducted, it was concluded that the most effective and efficient billing process during the Covid-19 pandemic was the process of blocking taxpayer accounts. Factors that cause tax arrears against the biggest tax arrears at the Jakarta Primary Tax Service Gambir Tiga are taxpayer ignorance, lack of oversight, and negligence of taxpayers.

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Published

2023-08-19

How to Cite

Harjo, D., Hernandeva, A. A., Safitri, L. G., Kurnia, R. A., & Stevvika, S. (2023). Analysis of the Implementation of Collection of Income Tax Against Tax Arrears at the Jakarta Pratama Tax Service Office, Gambir Tiga. Sinergi International Journal of Accounting and Taxation, 1(2), 67–76. https://doi.org/10.61194/ijat.v1i2.56

Issue

Vol. 1 No. 2 (2023): August

Section

Articles

License

Copyright (c) 2023 Dwikora Harjo, Azrie Ahmad Hernandeva, Laila Gita Safitri, Rayhan Anandra Kurnia, Salsabila Stevvika

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This work is licensed under a Creative Commons Attribution 4.0 International License.