Analisis Efektivitas Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Terhadap Penerimaan Pajak (Studi Pada Kantor Pelayanan Pajak Pratama Medan Polonia)

Abstract

Tax is an important source of revenue for the state that supports various public services and national development. However, the level of taxpayer compliance in Indonesia remains low, necessitating effective supervision, one of which is through the Request for Explanation of Data and/or Information Letter (SP2DK). This study focuses on the effectiveness of SP2DK in increasing tax revenue at Low Tax Office of Medan Polonia. The aim of this research is to analyze the effectiveness of SP2DK in enhancing taxpayer compliance and tax revenue, as well as to identify the challenges faced in the follow-up process. Additionally, this study aims to describe the strategies implemented by the tax office to improve taxpayer compliance. The research method used is a qualitative approach with data collection through interviews and documentation. The main informant in this study is the Account Representative at Low Tax Office of Medan Polonia, who provides insights into the issuance and follow-up processes of SP2DK. The results indicate that although the number of SP2DK issued has increased, its effectiveness remains low, with only 68% of the potential collected in 2023. The main challenges include a lack of taxpayer understanding and administrative issues. This study recommends enhancing educational programs and administrative systems to encourage taxpayer compliance.