Prosedur Pengawasan Wajib Pajak oleh Account Representative Seksi Pengawasan I di KPP Pratama Medan Petisah

Abstract

Account Representative plays a crucial role in implementing strategies to realize tax functions, one of which is taxpayer supervision. This study aims to analyze the taxpayer supervision procedure by Account Representative of Supervision Section I at KPP Pratama Medan Petisah. The results show that the supervision procedure implemented has been effective in increasing taxpayer compliance, but there are still some weaknesses in the supervision procedure, such as the lack of human resources and adequate technology to support supervision activities.