Kepatuhan Wajib Pajak Badan dalam Melaporkan Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (Studi Kasus pada Kantor Pelayanan Pajak Pratama Medan Timur)

Abstract

Taxpayer compliance in performing their tax obligations is a matter of increasing tax revenue. One of the tax revenues is income tax paid by the corporate tax subject of income tax (PPh). From this background, the author then wants to discuss it in the final project with the title "Compliance of Corporate Taxpayers in Reporting Annual Tax Returns (SPT) at the Low Tax Office of Medan Timur This study aims to determine how taxpayer compliance in reporting annual income tax returns at the Low Tax Office of Medan Timur, this study aims to determine what hinders taxpayer compliance in reporting annual income tax returns at the Low Tax Office of Medan Timur, to find out efforts that can be made to encourage corporate taxpayer compliance in reporting annual income tax returns at the Low Tax Office of Medan Timur. This research uses a qualitative descriptive method used to analyze data by describing or describing the data that has been collected as it is. The results of this study indicate that corporate taxpayer compliance in reporting SPT has increased, but when viewed from the taxpayer compliance criteria it is still in the less compliant category. Obstacles that arise related to SPT reporting are the DJP online application system that has an error, and taxpayers who report SPT close to the reporting deadline. Efforts made in maintaining corporate taxpayer compliance are by means of publications from various social media, sending email and whatsaap blasts and conducting socialization to all stakeholders.