Peran Account Representative dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Medan Polonia

Abstract

Account Representative is an employee of the Directorate General of Taxes who is appointed and also determined in the Tax Office (KPP). One form of organizational structure improvement is the implementation of tax account representatives. Account Representative is said to be one of the spearheads of revenue in the Tax Office because it has duties and functions in extracting tax potential while providing guidance or appeal, consultation, analysis, and supervision to taxpayers. Taxpayers are entitled to receive consultation and guidance facilities from Account Representatives at registered Tax Offices. The Account Representative is also entitled to provide analysis and supervision of taxpayer compliance. This study aims to determine how the role of the Account Representative in improving taxpayer compliance at the Low Tax Office Of Medan Polonia, to determine the factors that influence the compliance of Individual Income Tax (PPh) taxpayers in submitting Annual Tax Returns (SPT) at the Low Tax Office Of Medan Polonia, and to determine the efforts made by the Account Representative to improve the compliance of Individual Income Tax (PPh) taxpayers at the Low Tax Office Of Medan Polonia This research was conducted using a qualitative research method with a descriptive approach by conducting two-way interviews with the main source, namely the Account Representative. The results of the study can find out how the role of the Account Representative in increasing individual taxpayer compliance at the Low Tax Office Of Medan Polonia greatly affects the level of taxpayer compliance. This is due to several factors, despite the existence of these factors, the Account Representative has efforts made so that these factors can be overcome so that tax revenue at the Low Tax Office Of Medan Polonia becomes one of the Tax Offices in North Sumatra I with a high level of tax revenue.