Analisis Tingkat Kepatuhan Wajib Pajak Orang Pribadi (WPOP) dalam Menyampaikan Surat Pemberitahuan (SPT) Tahunan pada Direktorat Jenderal Pajak Periode 2019-2023

Abstract

This study aims to analyze the compliance level of Individual Taxpayers (WPOP) in submitting their Annual Income Tax Returns (SPT) to the Directorate General of Taxes during the 2019–2023 period. The research uses a descriptive quantitative method with secondary data obtained from DJP's official reports. The findings show an increasing trend in SPT reporting, particularly through the use of electronic filing systems such as e-Filing and e-Form. However, fluctuations in compliance rates still exist, highlighting the need for improved taxpayer education and services. Based on the ratio of submitted SPTs to registered taxpayers, the compliance rate of WPOPs shows positive development but has not yet reached its full potential. Key factors such as tax awareness, understanding of regulations, and technological support are crucial to achieving effective reporting. This study is expected to serve as an evaluation tool for the Directorate General of Taxes in improving taxpayer compliance in the future. Keywords: Taxpayer Compliance, Tax Return (SPT), Individual Taxpayer, Directorate General of Taxes.