Efektivitas Pojok Pajak Dalam Mengoptimalkan Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi Melalui E-Filing

Abstract

The government continues to innovate tax policies with the aim of increasing taxpayer compliance. The efforts made by the Directorate General of Taxes to improve taxpayer compliance are the implementation of a tax corner by providing services that can facilitate taxpayers in reporting Annual Tax Returns through e-filing where taxpayers are not concentrated in coming to the office with long queues and it is expected that tax corner activities can optimize the reporting of the annual tax returns of personal. In this study the author uses a qualitative descriptive method that describes the results of observations and interviews directly with the Low Tax Office of Medan Polonia and individual taxpayers. Based on the results of this study, the tax corner activity is very helpful for taxpayers in reporting their tax returns or solving problems related to taxation faced by taxpayers. It can be concluded that the Tax Corner activities at KPP Pratama Medan Polonia are quite effective in helping taxpayers report their Tax Returns and the purpose of the Tax Returns reporting tax corner activities can be carried out as evidenced by optimal number of the annual tax returns of personal reports.