<![CDATA[Abstract: This study examines the role of law enforcement and tax socialization in improving taxpayer compliance and quality at the Medan Pratama Tax Service Office (KPP). Using a qualitative approach, data were collected through in-depth interviews with tax officers and taxpayers from various sectors, both individuals and business entities. The findings reveal that law enforcement—through audits, collections, and administrative or criminal sanctions—significantly influences taxpayer compliance by creating a deterrent effect. However, reliance solely on sanctions is insufficient to foster sustainable compliance, as its impact tends to be temporary. Conversely, tax socialization conducted by KPP Pratama and KPP Madya Medan, such as seminars, training, and “Tax Goes to Campus” programs, effectively enhances taxpayers’ knowledge, confidence, and moral awareness regarding tax obligations. Participants of these programs demonstrate greater understanding of tax procedures and recognize the broader importance of taxes for national development. These results are consistent with the Theory of Planned Behavior, which highlights the role of attitudes, social norms, and perceived control in shaping compliance. The study concludes that achieving a successful tax system requires more than enforcement, continuous education and socialization are essential to build long-term, voluntary compliance supported by taxpayers’ internalized awareness. Keyword: Law Enforcement, Tax Socialization, Taxpayer Compliance, Taxpayer Quality, Theory of Planned Behavior Abstrak: Penelitian ini mengkaji peran penegakan hukum dan sosialisasi pajak dalam meningkatkan kepatuhan serta kualitas wajib pajak di Kantor Pelayanan Pajak (KPP) Pratama Medan. Dengan menggunakan pendekatan kualitatif, data diperoleh melalui wawancara mendalam dengan petugas pajak serta wajib pajak dari berbagai sektor, baik individu maupun badan usaha. Hasil penelitian menunjukkan bahwa penegakan hukum melalui pemeriksaan, penagihan, serta penerapan sanksi administrasi dan pidana berpengaruh signifikan terhadap kepatuhan wajib pajak dengan menciptakan efek jera. Namun, kepatuhan yang hanya bergantung pada sanksi bersifat sementara dan tidak cukup untuk membangun kepatuhan jangka panjang. Sebaliknya, sosialisasi pajak yang dilakukan oleh KPP Pratama dan KPP Madya Medan, melalui seminar, pelatihan, serta program “Tax Goes to Campus,” terbukti efektif meningkatkan pemahaman, kepercayaan diri, dan kesadaran moral wajib pajak terhadap kewajiban perpajakan. Peserta sosialisasi lebih memahami prosedur pajak serta menyadari pentingnya pajak bagi pembangunan nasional. Temuan ini sejalan dengan Theory of Planned Behavior yang menekankan peran sikap, norma sosial, dan persepsi kontrol dalam membentuk kepatuhan. Penelitian ini menyimpulkan bahwa keberhasilan sistem perpajakan tidak hanya bergantung pada penegakan hukum, tetapi juga membutuhkan edukasi berkelanjutan untuk membangun kepatuhan sukarela yang dilandasi kesadaran internal wajib pajak. Kata kunci: Penegakan Hukum, Sosialisasi Pajak, Kepatuhan Wajib Pajak, Kualitas Wajib Pajak, Theory of Planned Behavior]]>
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