Penerapan Sistem Self - Assessment dalam Administrasi Perpajakan : Tantangan & Solusinya

Abstract

Taxes are an important element in the Indonesian economy. Optimizing tax revenues to fund the State Revenue and Expenditure Budget (APBN) is a real manifestation of the independence of development funding plans. The various existing regulations and changes in the tax sector need to be socialized so that taxpayers can gain an understanding in processing financial reports This research aims to determine the level of taxpayer compliance in paying taxes using the Self Assessment system at the Low Tax office of Medan Polonia, to understand the procedures for paying taxes using e-filing, and to identify the challenges and efforts made to increase tax revenue at the Low Tax office of Medan Polonia. This research is descriptive qualitative in nature and the data was collected from 2021 to 2024. The data was obtained from the Head of Supervision Section IV of the Low Tax office of Medan Polonia and used primary and secondary data sources. Data collection techniques included interviews, observation, and documentation. The results of the research show that the self assessment system has succeeded in improving tax administration efficiency, but there are still obstacles in the form of low understanding and awareness among taxpayers, as well as suboptimal use of information technology. The solutions implemented by the Low Tax office of Medan Polonia include education through socialization, consultation services, the Tax Volunteer program, and strengthening risk-based supervision. These efforts have proven to help gradually increase taxpayer compliance. Thus, the effectiveness of the self-assessment system can be improved through a more educational, collaborative, and technology-based approach.