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All Journal Enrichment : Journal of Management
Janita Christina Menndrova
Universitas Terbuka
Economics, Econometrics & Finance

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Analysis of Data Utilization Strategies on Taxpayer Compliance at the Payakumbuh Pratama Tax Service Office Janita Christina Menndrova; Fajri Adrianto; Fatia Fatimah
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1049.741 KB) | DOI: 10.35335/enrichment.v12i3.613

Abstract

Taxpayer compliance that has been studied so far is a formal compliance in terms of reporting the Annual SPT. Where the formal compliance is in the form of whether or not the taxpayer has reported the Annual SPT and whether the reporting of the Annual SPT is on time or late. The purpose of this study was to determine the strategy of data utilization on taxpayer compliance at the Payakumbuh Pratama Tax Service Office. In this study using a descriptive method with a qualitative approach. The researcher's data collection technique used interviews. From the results of the study, it was found that the strategy of utilizing taxation data on taxpayer compliance had not yet fully taken the right steps in increasing taxpayer compliance. In this study, it is hoped that it can be used as reference material to add to the literature and develop knowledge about taxpayer compliance. In addition, it can be an evaluation material for the Payakumbuh Primary Tax Service Office to constantly improve and improve the performance and quality of its employees
Co-Authors Fajri Adrianto Fatia Fatimah