Efektivitas Penerapan Pendaftaran Nomor Pokok Wajib Pajak secara Elektronik dalam Upaya Meningkatkan Jumlah Wajib Pajak Terdaftar di KPP Pratama Lubuk Pakam

Abstract

Taxes are the main source of revenue for the Indonesian state,in this case the directorate general of taxes continues to strive to increase public awareness in fulfilling its tax obligation,namely by registering a Taxpayer Indetification Number which is a number given to taxpayers in registering itaxpayers identification number online.Low Tax Office Of Lubuk Pakam is one of the performance auxiliary agencies implemented by the Directorate General Of Taxes by providing Taxpayers Identification Number registration service with e- registration in an effort to increase the number of registered taxpayers. This study aims to determine the Effectiveness of the application of electronic taxpayer identification number registration in an effort to increase the number of registered taxpayers at Low Tax Office Of Lubuk Pakam. The research methods used are descriptive research methods with qualitative data analysis, Primary and Secondary data collection techniques. The result of this study indicate that the Taxpayers Identification Number registration service at that the Taxpayers Identification Number registration service at the Low Tax Office Of Lubuk Pakam can be said to be effective increasing the number of registered taxpayers,where the data on the number of registered taxpayers has increased from 2018-2022 but the applicationof the e- registration system has not been fully realized properly seen from the data on the number of taxpayers registering with e-registration from 2018-2022 is still fluctuating where in certain years manual registration is more than taxpayers who register Taxpayers Identification Number with e-registration.