A REVIEW OF THE PROCESS OF TRANSFERRING ACCOUNT BALANCES HELD IN BANKS AS PAYMENT OF TAX DEBTS BY TAXPAYERS OF KPP PRATAMA SURABAYA SUKOMANUNGGAL IN 2024

Abstract

The author is a Tax Bailif at KPP Pratama Surabaya Sukomanunggal. The author carries out collection
actions to achieve tax revenue targets from the collection sector at KPP Pratama Surabaya
Sukomanunggal. One of the collection actions taken by the author that carries a considerable risk,
requires precision, and caution in the application of laws and regulations is the Transfer of Taxpayer
Account Balances because it involves many internal and external parties.This paper aims to review the
process of transferring account balances as one of the methods of paying of tax debts at KPP Pratama
Surabaya Sukomanunggal in 2024. This paper will present the Process of Transferring Taxpayer Account
Balances stored at Banks as payment of Tax Debts which consists of 3 (three) main processes, namely the
Account Balance Blocking Process, the Account Balance Seizure Process, and the Account Balance
Transfer Process.The process will be presented descriptively and refers to applicable laws and
regulations, presented in the form of a flowchart so that readers can easily understand it, and presented
in the form of a table so that readers can easily understand the data obtained.Through direct observation,
document collection, and interviews with various parties involved, this paper analyzes the steps taken, the
obstacles faced both internally and externally, the ef ectiveness of the account balance transfer process in
achieving the target of collection actions at KPP Pratama Surabaya Sukomanunggal in 2024 as well as
direct and indirect impacts. to the country's revenue.The results of this paper are expected to provide an
overview of the account transfer process to Taxpayers, Banks, the Directorate General of Taxes, and the
Regional Government and can provide recommendations for improvements to the parties involved in the
account balance transfer process to be more eficient and efective.