Peranan Relawan Pajak dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Dalam Pelaporan Spt Tahunan di Kantor Pelayanan Pajak Pratama Binjai

Abstract

Tax revenue will increase if every taxpayer behaves obediently in fulfilling his tax obligations. After the tax revolution in Indonesia in 1983, the tax system has undergone many changes to make it easier for the public to carry out their tax obligations. Like the tax system that used to use the Official Assessment System, currently Indonesia uses the Self Assessment System, then the electronic SPT submission through e-filing has begun. However, this method has not been utilized optimally by taxpayers because they do not know and do not know how to use this e-filing. Because of these various things, the Directorate General of Taxes established a program, namely Tax Volunteers whose duties are as extensions of tax education and counseling to the public. The purpose of this research is to gain an understanding related to the role and constraints during the implementation of Tax Volunteer activities in an effort to improve individual taxpayer compliance in terms of reporting the Annual SPT at KPP Pratama Binjai. This study uses secondary data that is strengthened by primary data with key informants PIC Tax Volunteers, the main informants are Tax Volunteers and additional informants are taxpayers at KPP Pratama Binjai with the interview process, literature study research and observation. In this case, Tax Volunteers act as facilitators to contribute and assist in the e-filing assistance service for the Annual Individual Annual Tax Return. However, various obstacles were encountered, such as the failure of access to the e-filing system supported by very low awareness and obligations of taxation, and the Tax Volunteers lacked knowledge of taxation outside the SPT reporting system through this e-filing