ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP HASIL PENERIMAAN PAJAK (Studi pada Kantor Pelayanan Pajak Madya Palembang)

Knowledge of the tax sector is the largest source of state revenues. Many ways done by the Directorate General of Taxes, one of them by taking tax collection action with letters of reprimand and forced mail. This analysis aims to determine the level of effectiveness and contribution of tax collection with letters of reprimand and a letter of force against tax revenue. The analytical methods used in this report are descriptive analysis to provide an overview of whether the tax collection by warning letters and papers is effective or not. And how much contribution given to total tax revenue. The calculation results show that the collection of taxes with letters of reprimand and forced mail in 2015 and 2016 are ineffective and contribute very less to tax revenue. Therefore, it is better that KPP Madya Palembang need to conduct counseling about taxation to the general public and taxpayers especially so that they understand, realize and willing to carry out the obligation of taxation properly. With the high awareness of taxpayers to carry out their obligations, then the number of taxpayers who have not paid off will be reduced