Tinjauan Pemberlakuan Sanksi Pajak dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi di Kpp Pratama Binjai

Abstract

One of the largest sources of state revenue is from tax sector. Tax sector gives a big contribute to National development. To optimize the sources of tax sector,so that taxpayers compliance is needed. The tax laws and regulations are the basis or guidelines for taxpayers in carrying out their obligation. For taxpayers who didn’t carry out their obligation according to the current arrangement then the taxpayers will be given tax sanctions. Tax sanction is a punishment that must be accepted if taxpayers commit a violation. The imposition of tax sanctions can cause a deterrent and fear effect so as to encourage taxpayer compliance. This study aims to determine the implementation of tax sanctions in order to improve individual taxpayer compliance, the constraints and efforts made, and the potential for tax sanctions to increase individual taxpayer compliance at Low Tax Office Binjai. The type of research used by the author is qualitative research with descriptive analysis methods. The data collected by the authors from various sources such as observations, interviews, and document studies which are then processed systematically so that they can answer the problem formulation that has been determined. The results of this study indicate that the implementation of tax sanctions in increasing the compliance of individual taxpayers has the potential because the number of individual taxpayers who are subject to sanctions decreases. Where the number of individual taxpayers increases as well as the number of individual taxpayers who report the Annual Tax Returns. However, there are still obstacles faced by Low Tax Office Binjai in implementing tax sanctions in increasing individual taxpayer compliance.