Analisis Tingkat Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan Surat Pemberitahuan Tahunan (SPT) Periode Tahun Pajak 2018-2021 (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)

Abstract

One of the biggest sources of revenue for the Indonesian state is taxes. Through taxes used for state development, the Indonesian government can increase the prosperity and general welfare of the people. One of the obligations of individual taxpayers is to report their annual income tax return. To report the Annual Tax Returns requires support from the compliance and awareness of the individual taxpayer itself. Based on this background, the author then wants to discuss it in the final project with the title "Compliance of The Level of Individual Taxpayers in Reporting Annual Tax Return (SPT) for the 2018-2021 Fiscal Year Period“Low Tax Office of Medan Polonia ". This study aims to determine the level of compliance of individual taxpayers in reporting annual tax returns for the 2018-2021 fiscal yearperiod at the,Low Tax Office of Medan Polonia obstacles, and efforts in increasing the level of compliance of individual taxpayers in reporting their annual tax returns. The form of research used by this research is descriptive. Descriptive research is research for the purpose of investigating these conditions, circumstances or other things, the results of which are set out in the form of a research report. The results obtained can be concluded that the level of compliance of reporting the Annual Income Tax Returns of Individual Taxpayers for the 2018-2021 tax year has high results in terms of percentage, namely at the mastery level of 79-96% with a high average score.