Efektifitas Penagihan Pajak Terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Manado

Palinus Yikwa, Tinneke M. Tumbel, Wilfried S. Manoppo


The effectiveness associated with tax checks, tax collection end tax receipts is how much realization can be achieved on a target that has been set by KPP annually to fulfill a predetermined purpose.this is seen from in the incarnation based on the tax settlement of the payment by subpoenas end a letter of rebuke end in terms of receipt of tax from the taxpayer based on the target amount end the realization of tax audit, tax collection end acceptance tax.research object is KPP Pratama city Manado. the research methods used are descriptive research that focuses on.the results of the research effectiveness of the inspection, billing, end tax receipts from 2017 2018 to 2019 have high achievement in tax revenues of 22,97%%  end are categorized effectively.while the examination and billing of taxes entered In the category ineffective with the presence of 29,06%% end 110,10%% of the leadership of  KPP Pratama city of Manado should provide performance end inform the benefits of a tax on all the communities town Manado.

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