Peran Relawan Pajak dalam Kegiatan Asistensi Wajib Pajak Menyampaikan SPT Tahunan Pajak Penghasilan Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Binjai)

Abstract

Tax Volunteers is an initiative program from the Directorate General of Taxes and also an extension of the Directorate General of Taxes which aims to educate the public about taxation through collaboration with Tax Centers at every University in Indonesia. This program involves students from various departments at State and Private Universities, both with taxation and non-taxation backgrounds since 2017. The purpose of this study is to determine the role of tax volunteers and the development of tax volunteers in individual taxpayer assistance activities, to determine the challenges and obstacles faced by tax volunteers in carrying out their duties and the solutions provided by the Low Tax Office of Binjai in assisting and optimizing tax volunteers. This study uses a qualitative approach where primary data comes from interviews with key informants, namely the person in charge of tax volunteers (PIC), the main informant is a tax volunteer who is tasked with assisting taxpayers' annual tax returns, and additional informants in the form of taxpayers who have income from work, either civil servants, entrepreneurs, freelancers. This study also uses secondary data in the form of documentation and other written materials related to the research. The results of the study indicate that tax volunteers act as a third party from the Directorate General of Taxes to provide assistance to taxpayers and tax officials who need assistance. The challenges that are obstacles for tax volunteers are the lack of understanding of tax volunteers in using form 1770, the distance of the office from the tax volunteer campus and the same lecture schedule as the duty schedule, as well as the lack of understanding of technology by taxpayers and unstable networks in assisting taxpayers' annual tax return.