Analisis Tingkat Kepatuhan Wajib Pajak dalam Melaporkan SPT Tahunan Pajak Penghasilan Badan di Kantor Pelayanan Pajak Pratama Medan Timur Tahun 2017-2021

Abstract

According to the self-assessment system principle, individual and corporate taxpayers are required to file an annual income tax return or Annual Tax Return (SPT). However, numerous corporate taxpayers still do not report their annual SPT based on the law. This study aims to analyze the level of compliance of corporate taxpayers at Low Tax Office of Medan Timur in reporting annual SPT, identify the factors that cause corporate taxpayers not to report annual SPT, and identify the actions made by Low Tax Office of Medan Timur to increase corporate taxpayer compliance in reporting annual SPT. This research used the descriptive approach method by collecting, interpreting, and analyzing data by objectively comparing it to various theories. This research was conducted at Low Tax Office of Medan Timur using documentation, interviews, and a literature review to collect data. The results of this study indicated that the level of corporate taxpayer compliance was still low or not compliant, ranging between 54 and 65 percent between 2017 and 2021. The factors were due to a lack of awareness and understanding of the procedures for reporting annual SPT and the company's poor financial condition, making it burdensome for taxpayers to pay and report taxes. Meanwhile, in terms of actions, the Low Tax Office of Medan Timur intensively conducted direct and online outreach and issued sanctions against taxpayers.