Pengawasan dan Sanksi Perpajakan Untuk Wajib Pajak: Studi Kepatuhan di Seksi Pengawasan I Kantor Pelayanan Pajak Pratama Medan Petisah

Abstract

Tax is one of the main sources of state revenue to finance national development and government administration. The level of taxpayer compliance is one of the important indicators ini ensuring the effectiveness of the taxation system in Indonesia. One of the main factors that influences taxpayer compliance is the supervisiory role carried out by the Direktorat Jenderal Pajak (DJP). This study aims to determine the form of implementation of supervision activities and imposition of tax sanctions by Account Representative for Taxpayers who are nnot compliant and violate tax provisions and avoid their tax obligations. Therefore, a study was conducted by analyzing the form of implementation of supervision activities and imposition of tax sanctions for taxpayers by conducting direct observations and interviews in the strategic supervision section 1 at the Medan Petisah Pratama Tax Service Office. The results of the study indicate thet routine supervision such as periodic payment Supervision (PPM) and Material Compliance Supervision (PKM) play a significant role in increasing formal and material taxpayer complianc. On the other hand, the application of sanctions has a strong deterrent effect, especially when accompanied by a fair and professional approach. In conclusion, implementation of tax supervision and sanctions can improve tax compliance. However, the effectiveness of the policy is also greatly influenced by the quality of communication, education, and services provided to taxpayers. Therefore, there needs to be synergy between law coaching to create sustainable compliance.