Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022)

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The Effectiveness of Active Tax Billing with Reminder and Letter of Force in the Optimization of Tax Revenue at the Pratama Tax Service Office, South Makassar

Authors
Liberthin Palullungan1, *
1University of Kristen Indonesia Paulus, Makassar, Indonesia
*Corresponding author. Email: liberthin@ukipaulus.ac.id
Corresponding Author
Liberthin Palullungan
Available Online 25 January 2023.
DOI
10.2991/978-2-494069-93-0_97How to use a DOI?
Keywords
Tax; Forced letter of reprimand ; Optimazion
Abstract

Initially, the people of Indonesia gave it as a gift or tribute to the monarch or other supreme authority figure. However, this homage serves exclusively the interests of the people. As a result, the assets that the people have liberated will also be used for the good of the people, such as to preserve public safety, construct roads, develop social infrastructure, and so forth. This study aims to identify the elements that affect the effectiveness of tax revenue and the level of effectiveness of tax revenues using a letter of compulsion at the south Makassar tax service office. The south Makassar KPP Pratama provided the data for this. All data were analyzed qualitatively and presented in descriptive form. Taxes are one of the largest sources of income for the state. The test results show that the effectiveness of tax collection with letter of reprimand and forced letters in 2019 and 2020 is classified as ineffective and has a very small impact on tax revenues at the south Makassar primary tax office. Therefore, the head of the Makassar small taxpayer service needs to make efforts both internally and externally to increase the effectiveness of tax collection in the work area.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
25 January 2023
ISBN
978-2-494069-93-0
ISSN
2352-5398
DOI
10.2991/978-2-494069-93-0_97How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Liberthin Palullungan
PY  - 2023
DA  - 2023/01/25
TI  - The Effectiveness of Active Tax Billing with Reminder and Letter of Force in the Optimization of Tax Revenue at the Pratama Tax Service Office, South Makassar
BT  - Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022)
PB  - Atlantis Press
SP  - 836
EP  - 841
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-93-0_97
DO  - 10.2991/978-2-494069-93-0_97
ID  - Palullungan2023
ER  -