Tinjauan atas Penyuluhan oleh Fungsional Penyuluh Pajak dalam Upaya Perubahan Perilaku Wajib Pajak di KPP Pratama Lubuk Pakam

Hutahaean, Grace Maida (2023) Tinjauan atas Penyuluhan oleh Fungsional Penyuluh Pajak dalam Upaya Perubahan Perilaku Wajib Pajak di KPP Pratama Lubuk Pakam. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui ragam jenis penyuluhan yang telah dilaksanakan oleh Fungsional Penyuluh Pajak di KPP Pratama Lubuk Pakam. Selain itu, penelitian ini juga bertujuan untuk mengetahui ukuran keberhasilan perubahan perilaku Wajib Pajak KPP Pratama Lubuk Pakam serta hambatan yang dialami ketika melakukan penyuluhan dan mengukur keberhasilan perubahan perilaku di KPP Pratama Lubuk Pakam. Metode yang digunakan pada penelitian ini adalah metode kualitatif dengan metode pengumpulan data berupa metode kepustakaan dan metode penelitian lapangan. Hasil dari penelitian ini adalah penyuluhan yang telah dilaksanakan oleh Fungsional Penyuluh Pajak di KPP Pratama Lubuk Pakam sudah sesuai dengan ketentuan peraturan perundang-undangan yang berlaku. Selain itu, penyuluhan yang dilakukan oleh fungsional penyuluh pajak di KPP Pratama Lubuk Pakam dalam melakukan perubahan perilaku pada Wajib Pajak sudah berhasil dilakukan. Fungsional Penyuluh Pajak KPP Pratama Lubuk Pakam masih menemui beberapa hambatan saat penyuluhan dan melakukan perubahan perilaku kepada Wajib Pajak sehingga diperlukan strategi dalam mengatasi hambatan tersebut sehingga tujuan dari perubahan perilaku bayar dan perubahan perilaku lapor pajak dapat ditingkatkan. / This research was conducted to determine the various types of counseling that have been carried out by the Functional Position of Tax Extension Officer at KPP Pratama Lubuk Pakam. In addition, this study also aims to determine the success measure of behavior change in KPP Pratama Lubuk Pakam Taxpayers and the obstacles experienced when conducting counseling and measure the success of behavior change in KPP Pratama Lubuk Pakam. The method used in this study is a qualitative method with data collection methods in the form of library methods and field research methods. The results of this study are that the counseling that has been carried out by the Functional Position of Tax Extension Officer at KPP Pratama Lubuk Pakam is in accordance with the provisions of the applicable laws and regulations. In addition, the counseling carried out by the Functional Position of Tax Extension Officer at KPP Pratama Lubuk Pakam in changing the behavior of taxpayers has been successfully carried out. The Functional Position of Tax Extension Officer at KPP Pratama Lubuk Pakam still encounters several obstacles when counseling and changing behavior for taxpayers, so a strategy is needed to overcome these obstacles so that the goals of changing paying behavior and changing tax reporting behavior can be increased.

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