ANALISIS PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH

Abstract

This study aims to determine the implementation of modernization of the tax administration system in the structure, procedures, strategies, culture and analyze the factors of modernization of tax administration and the efforts made by the Medan Petisah Pratama Tax Office in overcoming taxpayer non-compliance. The population and sample data are the development of Annual Tax Return reporting, data on revenue targets and tax realization for 2019-2023. Data collection techniques are documentation and interviews. Qualitative descriptive data analysis techniques. From the results of the study it is known that: 1) The organizational structure is oriented towards functions and applies account representatives. 2) Organizational procedures modernize administrative simplification, improve the quality of services and tax audits with workflow management in SAPT. 3) Organizational strategies implement socialization, tax campaigns, staff training and excellent service. 4) Organizational culture applies a code of ethics for quality and professional human resources. However, in reporting Annual Tax Returns at the Medan Petisah Pratama Tax Office for 2019-2023, taxpayers are classified as non-compliant, the average level of compliance effectiveness is 32%, still below the 60% effectiveness indicator. The causes of taxpayer non-compliance in reporting annual tax returns at the Medan Petisah Tax Office (KPP Pratama) include lack of tax knowledge, low awareness, low taxpayer understanding, inflexibility in using ICT, and social influences. Efforts to improve taxpayer compliance include increasing tax personnel, sending SMS blasts, implementing a door-to-door independent program, and providing ICT access and training for all taxpayers.