EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK DI KPP PRATAMA SURAKARTA

The aims of this research are to understand the level of effectivity of tax claiming with compulsion letter in order to increase the tax income in KPP Pratama Surakarta, so we can find the solve the constraint and found the way to solve the problems. This research uses direct interview technique, to the related informants, observation in KPP Surakarta, and literary study. The result of the research shows that the effectivity of the tax claiming with compulsion letter to increase the tax income in KPP Pratama Surakarta seems to bedifficult to find out the development of PBB and BPHTB arrears, and the lack of control in the making of compulsion letter that should be done one by one of the tax obligators so it makes the arrears decrease, and makes it difficult to monitoring the active claims. By changing the SIP into a modern administration system using SI DPJ cannot says as perfection, it is because to this time, the SI DPJ still has no link with MPN. This research shows that the tax claiming with compulsion letter is a series of steps to make the tax obligators pay for their taxes and the cost for tax claiming by admonishing or warning the tax obligator, doing the claiming right time in the same time, showing the compulsion letter, suggest a prevention, doing a confiscation, and selling the things in the confiscation. The realization of the active claiming in KPP Pratama Surakarta in a whole is having a reference to the procedure of the modern claiming process in KPP Surakarta, the process of the tax claiming includes the procedure of the rising of the compulsion letter and the application of the compulsion letter. Based on the research, it is hoped that KPP Pratama Surakarta completes the SI DPJ requirements so it is include all of the tax arrears include the PBB in its efforts to claims the tax arrears that in the future can affect the state income from taxe