Penerapan Sistem Administrasi Perpajakan Modern pada Wajib Pajak Badan di Kantor Pelayanan Pajak Madya Medan

Abstract

Tax is one of the most ideal sources of state revenue and has a very large contribution to both central and local government revenues. The Directorate General of Taxes has a great responsibility in increasing tax revenues. The tax administration reform carried out by the is a form of improving the quality of tax services for taxpayers, one of which is the development of tax payable reporting using modern tax administration. With the implementation of a modern tax administration system, it can improve tax services to the public so that it is expected to encourage the level of taxpayer compliance. The high level of taxpayer compliance has an impact on increasing the amount of tax revenue. The purpose of this study was to determine the implementation, level of knowledge, and factors that influence the implementation of a modern tax administration system for corporate taxpayers at Medium Tax Office of Medan The type/form of research that the author uses is qualitative research. Qualitative research is research that aims to describe existing data according to the situation and relationships that are happening within a respondent's scope. So that the author's goal is achieved in finding facts related to the implementation of the modern administration system for corporate taxpayers. The implementation of tax compliance obligations related to reporting and payments using online applications such as e-invoicing, e-filing and tax deposits through the Billing system has increased. The level of knowledge of corporate taxpayers on modern administration at the Medium Tax Office of Medan has a level of knowledge and compliance that increases every year. The factors that influence taxpayers to comply with their tax obligations are due to the ease of reporting and paying corporate taxpayers' taxes