| dc.description.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 | en_US |
