Internal Personal Taxpayer Compliance Analysis Submitting Annual SPT at KPP Pratama Denpasar Barat Year 2019-2021

Dewi, Ni Kadek Septiani and Karman, I Wayan and Sulastra, I Made Dwi Jendra (2022) Internal Personal Taxpayer Compliance Analysis Submitting Annual SPT at KPP Pratama Denpasar Barat Year 2019-2021. Repositori Politeknik Negeri Bali.

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Abstract

The most important measure of the level of taxpayer compliance is known from whether the taxpayer has submitted an SPT or not. The number of SPT reports by WPOP at KPP Pratama Denpasar Barat increased but did not reach the Main Performance Indicators (MPI) in taxpayer compliance in submitting SPT. This study was conducted to determine the level of development of WPOP compliance in the submission of the 2019-2021 Annual SPT and the obstacles that affect the level of SPT reporting as well as efforts to overcome these obstacles. This research uses descriptive qualitative research. This study collect data through interviews, observation and documentation. This study uses analytical techniques consisting of data reduction, data presentation and drawing conclusions. The results showed that the increase in SPT reporting did not reach the KPI because there were still many WPOP who had not reported their Annual SPTs because did not understand how to report SPT. Obstacles that affect the non-attendance of WPOP to the KPP after being given a warning letter, WPOP has died or moved residence, the difficulty of the Account Representative in dividing the time and network of online reporting facilities which are usually often problematic due to the large number of people accessing it. Efforts were made to prepare officers early and invite third parties, conduct outdoor publications, remind the obligation to report Annual SPT, conduct socialization through social media, carry out joint annual SPT filling and still allow manual

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