Sistem Penagihan Pajak Pada Wilker Klakah Kabupaten Lumajang

Abstract

Billing of local taxes is regulated in Law No.19 of 2000 on the legal basis for the tax authorities to carry out their duties and authorities to taxpayers. The purpose of this study to determine the system of local tax collection and user fees charged by the UPT.BPRD Wilker Klakah collector. Date collection techniques conducted in this study are interviewing and documentation techniques and using date analysis methods of qualitative methods. In this research indicates that billing system conducted at UPT BPRD Wilker Klakah not run well, the system applied is not in accordance with the regulation of Law No.19 of 2000. This happens because the condition of taxpayers who lack awareness in paying taxes, and the lack of assertiveness or application of legislation by tax bureau officers in collecting taxes on taxpayers. UPT BPRD Wilker Klakah currently only prioritize the billing system can run and the billing process is still done hinga taxpayers to pay taxes even though there are still taxpayers who do not pay taxes. In order for the tax collection system to work properly, a billing process must be conducted in accordance with laws and regulations, but also requires the active role of the tax collector to awaken the taxpayer about the importance of paying taxes.