Tingkat Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan SPT Tahunan pada Kantor Pelayanan Pajak Pratama Lubuk Pakam

Abstract

Taxes are the main source of state revenue as the largest contributor to state income. To be able to optimize tax revenues through the Self Assessment System, taxpayers can carry out their tax obligations independently, one of which is reporting their Annual Tax Return. Annual Tax Returns have an important role in monitoring tax revenues when reporting them. Therefore, efforts are needed to increase taxpayer compliance in reporting annual tax returns so that tax revenues can be increased. This research aims to determine the level of compliance of individual taxpayers in reporting Annual Tax Returns at Low Tax Office Of Lubuk Pakam, to determine the factors that make the low compliance of individual taxpayers in reporting Annual Tax Returns and to find out the efforts made by low tax office of Lubuk Pakam so that taxpayer compliance in submitting Annual Tax Returns can increase. 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 research indicate that the level of compliance of individual taxpayers in reporting annual notification letters at Low Tax Office Of Lubuk Pakam in 2018-2022 is 77%, 74%, 58%, 57% and 60% which shows the percentage fluctuates every year and the category of taxpayers is less compliant. The factors that make low compliance in reporting the Annual Tax Return are from the taxpayer side due to lack of knowledge, taxpayers do not understand the use of internet technology and network error constraints. While from the employee side, namely technical constraints, errors in proof of deduction from the employer’s agency, and lack of Human Resources (HR). The efforts made by Low Tax Office of Lubuk Pakam in improving Annual Tax Returns reporting compliance are carried out through various kinds of socialization, conducting field counseling and issuing sanctions.