Peran Relawan Pajak Untuk Negeri (Renjani) Dalam Membantu Meningkatkan Kepatuhan Pelaporan Wajib Pajak Orang Pribadi di KPP Pratama Lubuk Pakam

Abstract

Indonesia tax system follows the self-assessment principle, where taxpayers are trusted to calculate, pay, and report their taxes independently. One way this system is implemented is through the e-filing service for submitting Annual Tax Returns online. However, many taxpayers, especially individuals, still face difficulties in utilizing this system due to limited understanding and access to technology. To address this issue, the Directorate General of Taxes (DJP) has launched the Tax Volunteers for the Nation (RENJANI) program as a form of assistance to the public in fulfilling their tax obligations. This study aims to analyze the role of RENJANI in improving the compliance of personal taxpayers in reporting their Annual Tax Returns at low tax office of Lubuk Pakam and to identify the obstacles faced. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, documentation studies, and primary and secondary data analysis. Data analysis techniques include data reduction, data presentation, and drawing conclusions to answer the research questions. The results of the study indicate that RENJANI plays an important role in: (1) providing technical assistance in filling out annual tax returns through e-filing, (2) improving taxpayers' understanding of their tax obligations, and (3) helping to speed up the service process at the Low Tax Office. The compliance rate for annual tax return reporting at Low Tax Office of Lubuk Pakam increased significantly from 95.30% in 2021 to 101.94% in 2023. The main challenges faced include technical issues with e-filing and low taxpayer awareness.