427: STRATEGI DALAM MENINGKATKAN KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK ORANG PRIBADI NON PNS/TNI/POLRIDI KANTOR WILAYAH DJP SUMATERA UTARA I

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STRATEGI DALAM MENINGKATKAN KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK ORANG PRIBADI NON PNS/TNI/POLRIDI KANTOR WILAYAH DJP SUMATERA UTARA I

Oleh : Janlie. SE

Dosen Tetap STIE Indonesia Medan

Abstract

 

               The tax revenue target in the Regional Office of Directorate General of Taxation North Sumatra, I was never achieved, even on the level of realization percentage tends to decrease. Tax revenue sharing system based tax cuts are divided into two types of tax deductions directly and indirectly. Taxpayers who are included in the direct tax cuts individual taxpayer groups of civil servants, military and police, while individual taxpayers beyond the group of payment of tax after tax calculations beforehand. In terms of the level of compliance, individual taxpayers from the group of civil servants, the military show the level of compliance is higher than the taxpayer than non-civil, military and police. In terms of potential tax individual taxpayers non-civil servants. TNI and Polri have a greater potential to contribute tax revenue.

               To achieve the target of tax in North Sumatra DJP 1, need to be grown continuously awareness and taxpayer compliance to meet tax obligations in accordance with applicable regulations. Application of electronic systems or e-system of taxation allegedly give effect to an increase in the level of tax compliance. Given the awareness and tax compliance are important factors for the increase in tax revenue, it is necessary to intensively study about strategies to improve tax compliance, in particular by using the individual taxpayer aspects of counseling, electronic systems and inspection. In addition to the electronic system of taxation, extension and factors are also suspected of tax audits

               The purpose of this study is to formulate a strategy to improve taxpayer compliance in the Regional Office of Directorate General of Taxation Sumatera Utara I, seen from the aspect of tax counseling, application of electronic systems and tax audits. By using multiple regression analysis result of taxpayer compliance rate DJP Regional Office of North Sumatra I of 69.6% can be explained by tax counseling, application of electronic systems of taxation and tax audits.

 Keywords: Extension of tax, taxation of electronic systems applications, tax audit

                tax compliance

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