Analisis Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Binjai)

Abstract

The large number of personal taxpayers registered at a tax office is inseparable from taxpayers compliance when submitting tax returns. The actions of taxpayers who register and pay taxes can be used to determine taxpayers compliance and tax revenue at the tax office itself. The greater the level of accuracy and clarity in calculating the amount of tax to be paid and submitting tax returns on time, the more compliant taxpayers are in carrying out and fulfilling their tax obligations. Based on this background, the author is interested in conducting research with the title "Analysis of Personal Taxpayers Compliance (Study at Low Tax Office of Binjai)". This study aims to determine the level of compliance of personal taxpayers as well as the obstacles and efforts made by the Low Tax Office of Binjai in improving the compliance of personal taxpayers. This research uses descriptive qualitative methods to analyze data by describing the data that has been collected as it is. The results of this study can determine the factors that hinder the level of compliance of personal taxpayers and the efforts made by Low Tax Office of Binjai to improve taxpayers compliance.