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All Journal Jurnal Ragam Pengabdian
veronicaulyarthasitumorang
Jl. Bintaro Utama 5, Kelurahan Jurang Manggu Timur, Kecamatan Pd. Aren, Kota Tangerang Selatan, Banten
Environmental Science Social Sciences Other

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Sinergi Kantor Pelayanan Pajak dan Pemerintah Daerah dalam Rangka Peningkatan Kepatuhan Perpajakan Wajib Pajak Kepala Urusan Keuangan Desa: Studi Kasus KPP Pratama Bengkulu Dua veronicaulyarthasitumorang; Andre Nugroho; Desta Dwi Ramadhan; Fany Noor Fadilla; Muhammad Anugerah Ramadhan
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/xcpymt12

Abstract

This study analyzes the synergy between the Tax Service Office (KPP) and local governments in improving tax compliance among Village Financial Affairs Officers, who act as withholding agents for village expenditures. Despite a structured and predictable village budgeting system, tax noncompliance persists, contributing to the tax gap through inaccurate withholding, delayed remittance, and incomplete reporting. Using a qualitative approach—literature review, documentation, and semi- structured interviews—this research identifies limited competence, low fiscal literacy, and weak administrative capacity as key causes of noncompliance. The study finds that coordinated reconciliation programs, data sharing, and MoUs between KPP and local governments significantly improve tax accuracy. Evidence from Regency X shows increased tax payments and higher revenue-sharing allocations following reconciliation. The research recommends strengthening coordination, expanding MoU implementation, enhancing tax education for village officers, and introducing mandatory tax training or certification for future Village Financial Affairs Officers.
Co-Authors Andre Nugroho Desta Dwi Ramadhan Fany Noor Fadilla Muhammad Anugerah Ramadhan