Peranan Relawan Pajak dalam Upaya Meningkatkan Kesadaran dan Kepatuhan Wajib Pajak Orang Pribadi secara E-Filling (Studi Kasus pada KPP Pratama Medan Polonia)

Abstract

Tax is one of the most important state revenue posts. Taxes have a compelling nature, and individuals or entities can become taxpayers (WP). A long-standing problem that never seems to be solved is improving tax payer compliance. Taxpayer compliance is a significant problem around the world. Therefore, the Directorate General of Taxes (DGT) launched an e-filing product. But this effort is still not optimal and it is difficult to increase public awareness. To increase WPOP awareness and compliance, the DGT involves non-authority people in a program called the tax volunteer program. Departing from this background, the author wants to discuss it in the final assignment with the title "The Role of Tax Volunteers in Efforts to Increase Awareness and Compliance of Individual Taxpayers by E-filing (Case Study at Low Tax Office of Medan Polonia). This study aims to determine the role of tax volunteers during the Annual Tax Return assistance, to find out what are the obstacles faced by tax volunteers during the Annual Tax Return assistance for Individual Taxpayers at KPP Pratama Medan Polonia. The researcher used qualitative research, namely non-statistical analysis, in the preparation of this final project. With this method, researchers obtain the data needed to answer the problem formulation and reach conclusions based on the data and characteristics of the research subject. The results of this study can determine the role of tax volunteers in order to increase awareness and compliance of individual taxpayers can be said to be less effective seen from the level of compliance of taxpayers who report their taxes in 2018-2022. This is due to the covid-19 pandemic which makes taxpayers less aware and obedient to their rights and obligations to pay taxes.