Evaluasi Tingkat Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Medan Petisah

Abstract

The level of compliance of taxpayers, especially individual taxpayers, is an important thing in an effort to increase public understanding of the importance of tax reporting. And useful in knowing the role of taxes to improve a country's economy. This can be seen from the comparison of the number of registered taxpayers with the number of taxpayers who submit annual returns. The purpose of this study is to find out: (1) The level of compliance of Individual Taxpayers in reporting the Annual Income Tax Return for the 2020-2022 tax year at KPP Pratama Medan Petisah, (2) Obstacles in reporting the Annual Income Tax Return for the 2020-2022 tax year at KPP Pratama Medan Petisah, (3) Efforts made by KPP Pratama Medan Petisah to improve the compliance of Individual Taxpayers in reporting the Annual Income Tax Return. The results of this study show that taxpayer understanding has a significant effect on taxpayer compliance. The effect of evaluating the increase in individual tax payments on the Annual Tax Return, as well as the quality of service and tax sanctions that affect individual taxpayers.