Peran Tax Center dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi pada Pelaporan SPT Tahunan Berbasis Online Tahun 2020-2023 di Kota Medan (Studi Kasus pada Tax Center Universitas Sumatera Utara dan Tax Center Politeknik Wilmar Bisnis Indonesia)

Abstract

Taxes are mandatory contributions paid by individuals or entities that are compelling to the state based on the Law. One of the bases for tax revenue on target is taxpayers compliance. Taxpayers compliance is a condition where tax payers fulfill tax obligations and exercise their taxation rights. The government has made many efforts to improve taxpayers compliance, one of which is to collaborate with several parties, including the Tax Center. The establishment of the Tax Center is carried out in collaboration with the Directorate General of Taxes as a form of harmonization with Higher Education. Departing from this background, the author then wants to discuss it in the final project with the title "The Role of the Tax Center in Increasing Individual Taxpayer Compliance in Online-Based Annual Tax Return Reporting in 2020-2023 in Medan City". This research aims to find out the role of Tax Center USU and Politeknik WBI in increasing the compliance of Individual Taxpayers (WPOP) to report online-based annual tax returns in 2020-2023 in Medan City, to find out the aspects of tax services supported by Tax Center USU and Politeknik WBI in terms of increasing WPOP compliance to report online-based annual tax returns in2020-2023 in Medan City, to find out the obstacles faced by Tax Center USU and Politeknik WBI in terms of increasing WPOP compliance to report online-based annual tax returns in 2020-2023 in Medan City. This research uses a type of qualitative research with a case study approach. The findings in this research are not obtained through statistical procedures or other forms of calculation. Although the data calculated and presented are in the form of numbers and simple calculations, the data analysis remains qualitative. The results of the study can determine the role of the Tax Center in increasing individual taxpayers compliance in online-based annual tax returns reporting can be said to be active and effective in contributing to increasing awareness, understanding, and compliance of individual taxpayers in Medan City.