Analysis of Taxpayer Awareness in Reporting Annual Tax Returns for Private Persons to Employees of Universitas Pembangunan Panca Budi

Authors

  • Ismail Universitas Pembangunan Panca Budi Author
  • Rahima Br Purba Universitas Pembangunan Panca Budi Author
  • Renny Maisyarah Universitas Pembangunan Panca Budi Author

Keywords:

Tax, SPT, Income Tax

Abstract

Taxpayer awarnes and compliance play an important role for the success of a taxation, income tax is imposed on tax subjects relating to income received or accrued in one tax year. Obedient individual taxpayers are taxpayers who carry out their tax obligations in accordance with applicable regulations. Based on the results of observations made during pre-research during the Annual SPT (Notification Letter) reporting period in 2021 at Pembangunan Panca Budi University in Medan, e-Filling is not a good suggestion in overcoming this taxation problem, especially in SPT reporting. The research approach used in this study is a descriptive approach.  The number of individual taxpayers at the Pembangunan Panca Budi University Medan field increased by 10.31%. The number of WPOP who reported their SPT on time in 2021 and 2022 decreased by 5.73% and those who did not report it on time increased by 5.35%, and those who did not report it increased by 0.38%.

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Published

03-03-2025

Issue

Vol. 2 (2025): 2nd ICANEAT

Section

Articles

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Copyright (c) 2025 Ismail, M. Irsan Nasution, Renny Maisyarah (Author)

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