Evaluation of the Issuance of Tax Collection Letters for Article 25 Income Tax at the Karanganyar Pratama Tax Service Office in 2022-2024
DOI:
https://doi.org/10.20961/akumulasi.v5i1.3743Keywords:
article 25 income tax, tax collection letter, taxpayer compliance, tax revenueAbstract
Tax collection letters issued by the Karanganyar Pratama tax service office show fluctuating amounts. This study aims to determine the settlement rate of tax collection letters under Article 25 of the income tax and the level of taxpayer compliance at the Karanganyar Pratama tax service office. A descriptive qualitative approach was employed for this study, conducted at the Karanganyar Pratama tax service office. The data obtained consisted of official internal annual reports and primary data gathered through interviews. The research indicates a decline in the settlement compliance rate for tax collection letters – from 45% to 65% - leaving outstanding amounts that would otherwise contribute to state revenue. Understanding of taxation also influences taxpayer compliance levels; if tax knowledge – particularly regarding the fulfillment of obligations- is not effectively applied, no-compliance will persist and impact the volume of tax revenue.
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