Pelaksanaan Penyuluhan Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Untuk Memenuhi Kewajiban Perpanjakan Pada Kantor Pelayanan Pajak Pratama Medan Petisah

Abstract

Medan Petisah's Tax Service Office (KPP) is a tax service office that serves all taxation matters in the Medan Petisah working area such as making NPWP cards, receiving SPTMasa, annual tax return. The author discusses the annual tax return report, annual tax return is the letter used to report the tax payable owed for the tax year. There are several efforts made by KPP Pratama Medan to separate taxpayer compliance in fulfilling taxation obligations, among others by conducting tax counseling. The purpose of this research is to find out whether counseling can improve taxpayer compliance with KPP Pratama Medan Petisah.Metodata research used is descriptive description of making a description of the method by doing a test and doing a systematic, factual, and accurate way of doing research, interviewing and doing research. The conclusion that can be taken from this research is the lack of awareness of taxpayers in fulfilling their tax obligations. The implementation of counseling is still not sufficiently effective because the level of tax compliance is still below 50% (fifty percent). Although not yet quite effective, the extension activities must still be carried out because there is a significant increase in tax compliance.