| dc.description.abstract | One of the policies of the Directorate General of Taxes to address compliance with taxpayers is the implementation of Compliance Risk Management (CRM), CRM is a structured process for systematic identification, assessment, rating, and handling of tax compliance risks. The process includes well-defined, iterative steps to support better decision making. Where CRM has been applied in several functions such as extensification functions, service functions, tax education functions, supervisory and inspection functions, and billing functions. with the aim after the implementation of CRM can improve taxpayer compliance and group taxpayers based on risk.
The purpose of this study is to describe how the implementation of Compliance Risk Management (CRM) in the supervisory function, the impact after the implementation of Compliance Risk Management (CRM) in the supervisory function, challenges and constraints after the implementation of Compliance Risk Management (CRM).
The method used in this research is qualitative research using literature review methods and also interview techniques to obtain information in this study. The research location is the Low Tax Office Of Medan Polonia located on Jl. Suka Mulia No.17A, A U R, Kec. Medan Maimun, Medan City, North Sumatra 20151. The study was conducted from April to June 2023.
The result of this study is that all stages of implementing CRM have been carried out in various functions based on the Circular Letter of the Directorate General of Taxes NO. SE-39 / PJ / 2021. The results of this study also explain how the implementation of CRM also has an impact on the implementation of CRM and there are still obstacles and obstacles after the implementation of CRM where the level of data accuracy and risk positioning in CRM needs more serious attention considering that there is still a mismatch of risk position in CRM with conditions in the field and also the adjustment of tax employees to new ways of working. | en_US |
