Efektivitas Kegiatan Ekstensifikasi Perpajakan dalam Upaya Meningkatkan Penerimaan Penghasilan Orang Pribadi di Kanwil DJP Sumut I

Abstract

The awareness of the community that meets both subjective and objective criteria in registering as taxpayers remains low. The increased registration of individual taxpayers at the Regional Office of the Directorate General will lead toan increase in Personal Income Tax (PIT) revenue, provided that all registered individual taxpayers fulfill their tax obligations in accordance with tax regulations. The purpose of this research is to understand the extensification activities of individual taxpayers conducted at the DJP Sumut I Regional Office, determine the effectiveness of implementing extensification for individual taxpayers, and measure the effectiveness of extensification activities in increasing PIT revenue. The type of research used in this study is descriptive research using a qualitative approach. The data collection technique employed by the researcher involves secondary data analysis without the need for interviews, surveys, observations, and other specific data collection techniques. Research findings indicate that the implementation of Extensification for Individual Taxpayers has been effective and successful, attributed to the continuous increase in the number of Employee Individual Taxpayers registered.