PERANAN APARATUR PAJAK DALAM MENINGKATKAN KESADARAN HUKUM WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN DI KOTA PAYAKUMBUH

Abstract

Tax is an action that has been declared by the Directorate General of Taxes in order to increase tax revenue, namely by expanding the subject and object of taxation. problems to be discussed in this study (1) What is the level of compliance of taxpayers in paying income tax in Payakumbuh City (2) What is the role of the tax apparatus in increasing the legal awareness of taxpayers in paying income tax in Payakumbuh City? (3) What are the obstacles faced by the tax apparatus in increasing the legal awareness of taxpayers in paying income tax in Payakumbuh City (4) What are the efforts made by the tax apparatus in increasing taxpayer legal awareness in paying income tax in Payakumbuh City? This type of research uses a sociological juridical approach. Data sources are primary data and secondary data. Data collection techniques include interviews and document studies. The results of the study (1) The level of compliance of taxpayers in paying income tax in Payakumbuh City the public has reported their SPT to KPP Pratama Payakumbuh. (2) The role of the tax apparatus in increasing legal awareness of taxpayers in Payakumbuh City is conducting socialization directly or indirectly. (3) Constraints faced by the tax apparatus in increasing the legal awareness of taxpayers in Payakumbuh City, the lack of human resources that impacted disorderly society in implementing taxpayers. (4) Efforts made by the tax authorities in increasing the legal awareness of taxpayers in Payakumbuh city recommend the addition of human resources so that taxpayers obey.

Keyword : Role, Taxpayer, Fiscus, Income Tax