Prosedur Pelaksanaan Penagihan Pajak terhadap Wajib Pajak pada KPP Pratama Batam Selatan

Abstract

The final project discuss about the implementation of the tax collection procedure to the taxpayers at KPP Pratama Batam Selatan. The basis of tax collection used in this final project is the Tax Collection Letter (STP), and the implementation of protocols of issuing the Warning Letter and Distress Warrant. The Tax Collection Letter which is due for repayment but has not been paid by the Taxpayer is the basis for issuing a Warning Letter. A Warning Letter which is due for repayment but has not been paid by the Taxpayer is the basis for issuing the Distress Warrant. Eventhough several obstacles are present in the implementation of the process, tax collection can still be implemented.