Peran Relawan Pajak dalam Asistensi Pelaporan SPT Tahunan Orang Pribadi (Studi pada KPP Pratama Medan Barat)

Abstract

Tax is one of the main sources of state revenue that is very important in supporting development and public services. In Indonesia, reporting of Annual Tax Returns by taxpayers often faces challenges, including a lack of understanding of reporting procedures and limited access to technology in some areas. In this context, the role of tax volunteers is crucial to assist taxpayers in reporting Annual Tax Returns accurately and on time. The personal of this study is to analyze the role of tax volunteers in assisting in reporting Annual Tax Returns for Individuals at low tax office of Medan Barat. The role of tax volunteers will be analyzed using data from the community who have reported Annual Tax Returns at low tax office of Medan Barat. This study is a qualitative study with a descriptive approach, this study collects data through interviews, observations, and documentation studies. The results of this study indicate that tax volunteers have a significant role in increasing taxpayer understanding regarding reporting Annual Tax Returns. Before the tax volunteer program, the level of taxpayer understanding was very low, but with assistance from tax volunteers, taxpayers feel helped in the process of filling out and reporting Tax Returns, especially in understanding the e-filing procedure.