Analisis Penerapan Self-Assesment System dalam Pelaporan Pajak Penghasilan (Pph) Orang Pribadi pada KPP Pratama Binjai

Abstract

Income Tax (PPh) is a type of tax that contributes to increasing state revenue. Increased tax revenue is caused by increased taxpayer compliance. One of the tax collection systems in Indonesia is the self-assessment system, where taxpayers are responsible for reporting their own taxes. This research aims to determine the application of the self-assessment system to individual income tax (PPh) revenues at Low Tax Office of Binjai. The type of research carried out by the author is qualitative research with a descriptive approach using primary and secondary data sources, through literature study, documentation and interviews. The results of this research show that the Self-Assessment system provides convenience and flexibility for taxpayers to manage their tax obligations independently. However, this system also demands in-depth understanding and good administrative skills from taxpayers, especially in calculating and reporting taxes correctly. The main challenge faced is the lack of understanding of some taxpayers regarding complex tax regulations and the use of technology such as e-Filing and e-Billing.