Analisis Penerapan Self Assessment dalam Meningkatkan Penerimaan Pajak Pertambahan Nilai (pada Tahun 2019 – 2022) (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)

Abstract

Value Added Tax (VAT) is a type of tax which is a consumption tax on goods and services within the customs area which is imposed in stages on each production and distribution line. VAT is charged to individual taxpayers and corporate taxpayers who use products or services. Therefore, VAT has a strategic and significant role in state revenues. Departing from this background, the author then wants to discuss it in his final assignment with the title "Analysis of the Implementation of Self Assessment in Increasing Value Added Tax Revenue (In 2019 - 2022) (Study at Medan Polonia Pratama Tax Service Office)". This research aims to determine the application of the self-assessment system in increasing value added tax revenue at Low Tax Office of Medan Polonia and to find out what are the supporting and inhibiting factors for implementing the self-assessment system in increasing value added tax revenue at Low Tax Office of Medan Polonia. This research uses a phenomenological approach which is a study of knowledge that comes from the researcher's way of interpreting a research object, namely the application of a self-assessment system to value added tax revenues (case study at of Low Tax Office of Medan Polonia). The research results show that the implementation of the self-assessment system at KPP Pratama Medan Polonia can be considered ineffective in increasing value added tax revenues. Supporting factors for implementing the self-assessment system in increasing value added tax revenues are optimal socialization, adequate human resources of Low Tax Office of Medan Polonia who can accompany and guide the public in implementing the self-assessment system, as well as high taxpayer awareness of their obligations. . On the other hand, the inhibiting factors in implementing a self-assessment system in increasing value added tax revenues are the limitations of taxpayers in operating the tax application system, networks that are always busy and the quality of taxpayers' human resources.