Peran Strategi Komunikasi Perpajakan dalam Meningkatkan Kepatuhan Pelaporan Surat Pemberitahuan Tahunan di Pelayanan Pajak Pangkalan Brandan

Tiara Ramadani (Universitas Muhammadiyah Sumatera Utara)
Muhammad Shareza Hafiz (Universitas Muhammadiyah Sumatera Utara)
Edy Suprayetno (Universitas Muhammadiyah Sumatera Utara)

Jurnal Riset Akuntansi dan Bisnis
Vol 26, No 1 (2026): Maret

Taxpayer compliance in filing Annual Tax Returns (SPT) is a key indicator in the tax system. However, the level of SPT filing compliance in Indonesia still faces various challenges, particularly regarding understanding and communication. This study aims to analyze the role of tax communication strategies in improving compliance with Annual Tax Return filing at the Pangkalan Brandan Tax Office. The research method used is a qualitative approach with a literature review of various scientific sources from 2021–2025. The results show that effective communication strategies through outreach, digital education, and responsive service can increase taxpayer awareness and compliance.