Penulisan Tugas Akhir ini bertujuan untuk mengetahui tingkat efektivitas tindakan penagihan pajak aktif dengan surat teguran dan surat paksa terhadap pencairan tunggakan pajak serta mengetahui seberapa besar kontribusi pencairan tunggakan terhadap penerimaan pajak di KPP Pratama Surabaya Sukomanunggal. Metode penulisan dalam Tugas Akhir ini menggunakan analisis deskriptif melalui pendekatan kuantitatif dan metode pengumpulan data berupa obeservasi, wawancara dan dokumentasi. Berdasarkan hasil dan pembahasan,  tindakan penagihan pajak aktif dengan surat teguran dan surat paksa tahun 2017 dan 2018 di KPP Pratama Surabaya Sukomanunggal tergolong “tidak efektif” dan kontribusi pencairan tunggakan pajak terhadap penerimaan pajak masih “sangat kurang”. Oleh karena itu, KPP perlu mengadakan penyuluhan terhadap masyarakat umum terutama wajib pajak agar mereka mengerti dan sadar akan pentingnya perpajakan. Tingginya tingkat kesadaran akan kewajibannya terhadap pajak akan mengurangi jumlah tunggakan pajak.

Kata kunci: Efektivitas, Penagihan Pajak Aktif, Penerimaan Pajak 

The purposes of this Final Project is to know the effectiveness level of active tax billing action by the warning letter and distress warrant towards disbursement of tax arrears and also to know how significant contribution of disbursement of tax arrears towards tax revenue in KPP Pratama Surabaya Sukomanunggal. This Final Project using methode descriptive analysis through a quantitative approach and collecting data methods such as observation, interviews amd documentation. Based on study and research, active tax collection action by the warning letter and distress warrant in 2017 and 2018 on KPP Pratama Surabaya Sukomanunggal classified as “ineffective” and still “very lacking” for the contribution disbursement of tax arrears towards tax revenue. Therefor, KPP needs to conduct outreach to the general public, especially taxpayer to understand and aware of the importance of taxation. High awareness level of obligations on taxes will reduce the amount of tax arrears.

Keywords: Effectiveness, Active Tax Collection, Tax Revenue