Penerapan E-Tax System dalam Menciptakan Kepatuhan Wajib Pajak Orang Pribadi ( Studi pada KPP Pratama Medan Polonia )

Abstract

Low taxpayer compliance is caused by a complicated service system. To make it easier for taxpayers, the Directorate General of Taxes (DGT) always thinks of innovations in taxation. One of them is modernizing the tax administration system by designing an electronic tax system (E-Tax System) to be more effective and efficient which is expected to increase the ease of taxpayers in carrying out their obligations. The purpose of this study was to determine the process of implementing the electronic taxation system carried out by the tax apparatus and to determine the condition of individual taxpayer compliance at the Low Tax Office of Medan Polonia. The type of research used by the author in this study is descriptive research using a qualitative approach. A qualitative approach is data that includes or describes the facts and phenomena observed. For the author's informants, namely the Low Tax Office of Medan Polonia and Individual Taxpayers to obtain the information needed by the author in compiling this Final Project. The results of research that have been obtained by researchers that the implementation of the e-tax system has succeeded in increasing taxpayer compliance.