Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Dengan Menggunakan E-Filing di KPP Pratama Binjai

Abstract

Tax is an important source of revenue for national development. To improve taxpayer compliance in submitting the Annual Tax Return (SPT), the Directorate General of Taxes (DJP) launched the Tax Volunteer program, which assists taxpayers in using e-filing. This program started in the DJP North Sumatra I region in 2021, involving students from various universities, including Universitas Sumatera Utara. Low Tax Office of Binjai has shown positive performance with an increase in tax revenue and the number of taxpayers submitting reports. However, despite the increase in reporting, the number of taxpayers who do not submit their Annual Tax Returns has also risen. This research aims to examine the role of the tax volunteer program in improving taxpayers compliance through e-filing at Low Tax Office of Binjai. This research uses a descriptive qualitative approach with primary and secondary data sources obtained from the community and Low Tax Office of Binjai through interviews and documentation. The research findings indicate that the role of the Tax Volunteer program in improving taxpayers compliance through e-filing at Low Tax Office of Binjai is very significant. This program makes it easier for taxpayers to submit their online annual tax returns, addresses both technical and non-technical issues, and provides necessary education to ensure that taxpayers file correctly. Although there are challenges such as technological understanding and network disruptions, the presence of tax volunteers has a positive impact on improving compliance. Therefore, this program needs to be continuously developed, with a focus on enhancing technological literacy and maintaining smooth e-filing infrastructure