Analisis Penerapan Pelayanan Asistensi Pajak Dalam Pelaporan SPT Tahunan Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Medan Polonia)”

Abstract

Indonesia adopts a self-assessment system in tax collection. In carrying out this system, awareness and honesty of taxpayers is needed. In May 2004, the Directorate General of Taxes implemented an electronic tax reporting system, namely E-Filing. The use of E-Filing is intended so that taxpayers can report taxes independently anywhere and anytime. However, expectations are different from the reality on the ground. The many obstacles faced by taxpayers made the Directorate General of Taxes finally form a Tax Volunteer. This Tax Volunteer is an extension of the Directorate General of Taxes to Taxpayers. The purpose of this study was to determine the application of tax assistance services in reporting individual annual tax returns by tax volunteers at Low Tax Office of Medan Polonia. In this study the authors used primary data obtained from the distribution of questionnaires and interviews and then compared them with secondary data obtained from books, journals, and other types of scientific work. In the applications, tax volunteers have the main task of assisting in electronic annual tax reporting. Various obstacles also arise when providing assistance due to the lack of knowledge of taxpayers about electronic devices, low tax awareness, and system errors.