Analisis Prosedur Penghapusan Nomor Pokok Wajib Pajak (NPWP) Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Binjai

Abstract

The significant disparity between the number of individual taxpayers registered and those actively submitting annual tax returns at low Tax Office of Binjai indicates a problem in the validity of taxpayer data. This phenomenon indicates that it is very important to review the procedure for deleting Taxpayer Identification Numbers, especially for Personall Taxpayers who no longer meet the objective and subjective tax requirements. The purpose of this study is to see how the Taxpayer Identification Number deletion process is carried out, identify its impact on tax administration, and evaluate the obstacles and efforts to resolve them. The research method used was qualitative with a descriptive approach, and data was collected through observation, in-depth interviews, and documentation studies. The results show that the Tax Payer Identification Number elimination procedure has been implemented in accordance with the provisions of PER-04/PJ/2020, but its implementation is still constrained by administrative aspects, low taxpayer understanding, and limited verification resources in the field. This study concludes that the procedure for removing the Tax Payer Identification Number can be improved through continuous improvement of socialization, and strengthening between work units at Low Tax Office. This finding provides a practical contribution to the optimization of the taxation database.