Analisis Perbandingan Kepatuhan Penyampaian SPT Tahunan Antara Wajib Pajak Orang Pribadi dengan Wajib Pajak Badan Studi pada KPP Pratama Lubuk Pakam

Abstract

Tax compliance is one of the key elements in optimizing state revenue. Taxes, particularly those derived from Individual Taxpayers (WP OP), constitute a major source of state income that supports national development financing. However, in practice, the level of compliance of Personal Taxpayers in submitting their Annual Tax Returns (SPT) still encounters various challenges. This study aims to analyze the compliance level of Personal Taxpayers in filing Annual Tax Returns, emphasizing the obstacles they face and the strategic efforts that can be implemented to improve compliance. Furthermore, this research seeks to provide practical recommendations for the Directorate General of Taxes (DJP) in formulating more effective policies, taking into account literacy, socialization, and the convenience of the reporting system. The research method employed is a descriptive-qualitative approach, utilizing literature review, secondary data, and field observations related to the filing of Annual Tax Returns by Personal Taxpayers. The analysis was conducted to identify the main obstacles in the reporting process and to evaluate the effectiveness of the digital reporting system implemented by the DJP. The findings reveal that Personal Taxpayers still face significant barriers, including limited tax literacy, dependence on third parties in filling out tax returns, and insufficient technical understanding of the digital reporting system. Low subjective awareness of the importance of tax compliance also acts as a hindrance. Nevertheless, since the implementation of the digital reporting system (e-filing), the compliance rate of Personal Taxpayers has increased, although it has not yet reached the optimal target. Therefore, continuous strategies are needed, such as improving tax literacy, simplifying reporting procedures, and strengthening more intensive and targeted socialization programs