Analisis Peranan Relawan Pajak dalam Pendampingan Pelaporan SPT Tahunan Orang Pribadi melalui E Filing (Studi di Kantor Pelayanan Pajak Pratama Lubuk Pakam )

Abstract

The existing implementation of e-government is trough the provision of e-filing service that are done online and in real time. However, every year, e-filing has not succeeded in bringing Indonesia to the expected level of,complicance. The reason is a lack understanding of and knowledge of technology, and taxpayers lack undestanding of their respective rights and obligations. So the Directorate-General of tax involves non-authority societies in an activity that is called upon to increase compliance with the compulsory tax of individuals, namely tax volunteers. This research aims to find out the role and obstacles of tax volunteers during the assistance of annual tax return reporting of individuals through e-filing in Low Tax Office of Lubuk Pakam, in order to know the benefits obtained by taxpayers from the presence of tax volunteers at the time of acompanying annual tax return reports in the Low Tax Office of Lubuk Pakam. This research uses descriptive research methods with a common qualitative approach, also known as qualitativescriptive methods, by using secondary and primary data through key informants, tax volunteer PICs, tax voluntary primary informants, and additional informans. The result of this study can identify the contributions of tax volunteers in facilitating the process of filling in the annual Tax Return of individuals electronically by providing support and assistance. Nevertheless, there are a number of challenges, including volunteering, awareness, very low tax requirements, and the inability to use supported e-filing servers.