The Government’s Strategy to Collect Arrangements of Land and Building Taxes in the P3 Sector in Aceh Utara Regency

DOI

10.2991/assehr.k.220302.059How to use a DOI?

Keywords

Strategy; Land and Building Tax for P3 Sector

Abstract

The government has tried to collect tax arrears from business entities in accordance with applicable regulations, but based on observations, business entity tax arrears are still large and reach 8 business entities. The purpose of this study is to find out and analyze how the government’s strategy to collect land and building tax arrears from the P3 sector in North Aceh Regency is carried out by the Lhokseumawe Pratama Tax Service Office. This study uses a qualitative research approach, the data obtained in the study are observation data, interviews, and documentation so that the data analysis methods are data reduction, data presentation, conclusion and data verification. The results show that the government’s strategy to collect land and building tax arrears in the p-3 sector is to issue warning letters and forced letters to companies experiencing tax arrears, the cause of companies experiencing tax arrears is because the company is no longer producing. Furthermore, the obstacle is that some of the company’s offices that are in arrears on taxes are outside the business location. The author’s suggestion in this study is that the government must be firm in dealing with the problem of arrears committed by companies or business entities, the issuance of warning letters and forced letters must also be increased again to overcome tax arrears and the company can immediately pay off the arrears so that there is no minimal PAD. The cause of the company experiencing tax arrears is because the company is no longer producing. Furthermore, the obstacle is that some of the company’s offices that are in arrears on taxes are outside the business location. The author’s suggestion in this study is that the government must be firm in dealing with the problem of arrears committed by companies or business entities, the issuance of warning letters and forced letters must also be increased again to overcome tax arrears and the company can immediately pay off the arrears so that there is no minimal PAD. The cause of the company experiencing tax arrears is because the company is no longer producing. Furthermore, the obstacle is that some of the company’s offices that are in arrears on taxes are outside the business location. The author’s suggestion in this study is that the government must be firm in dealing with the problem of arrears committed by companies or business entities, the issuance of warning letters and forced letters must also be increased again to overcome tax arrears and the company can immediately pay off the arrears so that there is no minimal PAD.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Mauludi
AU  - Alwi
AU  - Muhammad Iqbal Risky
AU  - Suryanita Wulandari
AU  - Zuruh Zun Natur
PY  - 2022
DA  - 2022/03/24
TI  - The Government’s Strategy to Collect Arrangements of Land and Building Taxes in the P3 Sector in Aceh Utara Regency
BT  - Proceedings of the 2nd International Conference on Social Science, Political Science, and Humanities (ICoSPOLHUM 2021)
PB  - Atlantis Press
SP  - 372
EP  - 378
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220302.059
DO  - 10.2991/assehr.k.220302.059
ID  - 2022
ER  -