Analisis Kepatuhan Wajib Pajak terhadap Penggunaan E- SPT dalam Pelaporan SPT Masa PPN pada KPP Pratama Medan Barat (2016-2021)

Abstract

Tax is a compulsory contribution to the State owed by an individual or entity of a coercive nature under the Law, which cannot be directly remunerated and used for State purposes for the greatest prosperity of the people. Tax revenue is a great influence for a country in supporting the running of the government. The largest contributor of funds in tax revenue comes mostly from Income Tax and Value Added Tax on the consumption of assets or taxable contributions. Therefore, the Directorate General of Taxes made the E-SPT Application to make it easier for Taxpayers to Report Their Taxes. Based on this background, the author then wants to discuss it in a final project entitled "Analysis of Taxpayer Compliance with the Use of E-SPT in Reporting VAT Period Tax Returns at Low Tax Office Of Medan Barat (2016-2021)". This study aims to determine the compliance of taxpayers with the application of E-SPT in reporting VAT period tax returns at the Low Tax Office Of Medan Barat, to find out the obstacles faced in reporting VAT period tax returns using the E-SPT Application, to find out the efforts made by the Low Tax Office Of Medan Barat in improving taxpayer compliance in reporting VAT period tax returns with the implementation of E-SPT. This research uses qualitative descriptive methods used to analyze data by describing or describing the data that has been collected as it is. From the results of the study, it can be seen that the implementation of the E-SPT Program at Low Tax Office Of Medan Barat has been quite effective, but for compliance taxpayers cannot be said to be compliant. This is due to obstacles such as lack of public awareness in reporting their tax obligations.