Evaluasi Pengawasan Wajib Pajak Baru Di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung

Agus Bandiyono, Rizqya Zuqna

Abstract


This study aims to conduct a evaluate of supervisions of the newtaxpayers at Pulogadung small tax office and identify the level of compliance of the new taxpayers, the contribution of tax revenue from new taxpayers to office revenue, follow-up the disobidient of the new taxpayers, and obstacles in supervising new taxpayers at Pulogadung small tax office.
The research method used to obtain and analyze data is a qualitative method by interviewing and collecting documents as well as literature methods.. Based on the researchs, it can be concluded that the supervision of the new taxpayers is in accordance with SE-37/2015, although there are some activities that are not carried out due to the condition of the new taxpayer. In terms of the level of compliance of the new taxpayers, it is already good, although there are still many taxpayers who have not complied, so the Account Representative must follow up with the issuance of a Tax Collection Letter. The contribution is still below 5%, because taxpayers tend to be new and they operate normally in the second year. The number of Account Representatives and the condition of the taxpayers are the main obstacles in supervision. In addition, the lack of internal office support in the collaboration process with third parties is also an important part of the supervision of new taxpayers.

Keywords


tax compliance, notification letter, tax bill, taxpayer supervision, taxation

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DOI: http://dx.doi.org/10.29040/jap.v22i1.1732

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