Analisis Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Penyampaian SPT Tahunan di Kantor Pelayanan Pajak (KPP) Medan Polonia Tahun 2022-2024

Abstract

Taxpayer compliance in submitting the Annual Tax Return (SPT) is a vital aspect of a tax system that adopts the self-assessment principle. At the Low Tax Office Of Medan Polonia, the compliance level of individual taxpayers has not reached optimal levels, even though the number of registered taxpayers continues to grow each year. This indicates a gap between registered taxpayers and those who actually fulfill their reporting obligations. This study aims to identify and analyze the compliance level of individual taxpayers in filing their Annual Tax Returns at Low Tax Office Of Medan Polonia for the period 2022 to 2024, as well as to explore the factors influencing compliance. The study also seeks to examine the efforts made by the tax office to improve taxpayer compliance. This research uses a descriptive qualitative method. Data were collected through interviews with key and supporting informants, field observations, and secondary documentation from Low Tax Office reports. Thematic analysis was employed to identify compliance patterns and evaluate the strategies implemented by the tax office. The results show that the level of individual taxpayer compliance in filing Annual Tax Returns remains low, with rates below 25% during the study period. Influencing factors include lack of understanding, technical barriers with the e Filing system, and limited access to assistance services. Low Tax Office Of Medan Polonia has undertaken various efforts such as tax education through social media, tax classes, and enhanced helpdesk services to address these issues.