Analisis Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan Orang Pribadi di Kantor Pelayanan Pajak Pratama Lubuk Pakam

Abstract

Income Tax is one of the central taxes that has a major role in state tax revenue. Indicators that play an important role in achieving the income tax revenue target are the number of registered taxpayers and the number of reported tax returns. But in this case, not all the number of Registered Taxpayers and the Number of Reported Tax Returns can affect the amount of incometax revenue. Most Registered Taxpayers do not understand their tax obligations. This study aims to analyze the effect of the number of registered individual taxpayers, analyze the effect of reported tax returns reporting on individual income tax revenue atlow tax office of Lubuk Pakam and identify obstacles and efforts made in overcoming registered individual taxpayers who do not report tax returns at low tax office of Lubuk Pakam. This research was conducted using descriptive qualitative methods by collecting, interpreting and analyzing by comparing data with various theories objectively. The results of this study indicate that the number of registered individual taxpayers and the number of reported tax returns at low tax office of Lubuk Pakam has no effect on individual income tax revenue at low tax office of Lubuk Pakam. Thisis due to the transfer of taxpayers from low tax office of Lubuk Pakam to Medium tax office in 2021 due to the reorganization of DGT vertical agencies based on KEP-146/PJ/2021. The obstacles faced by registered individual taxpayers who do not submit their reported tax returns are due to a lack of understanding and awareness of taxpayers. In this case, low tax office of Lubuk Pakam makes several efforts to overcome these taxpayers, namely by conducting various services in several public places, conducting socialization and counseling activities to taxpayers.