ANALISIS PEMANFAATAN APLIKASI CITIGOV DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI BADAN PENDAPATAN DAERAH KOTA PALU

Abstract

The objectives of this study are (1) To determine and analyze the Utilization of the Citigov Application in Improving Taxpayer Compliance at the Palu City Regional Revenue Agency. (2) To determine and analyze the supporting factors for the Utilization of the Citigov Application in Improving Taxpayer Compliance at the Palu City Regional Revenue Agency. (3) To determine and analyze the inhibiting factors for the Utilization of the Citigov Application in Improving Taxpayer Compliance at the Palu City Regional Revenue Agency. This type of research is qualitative research with five selected informants. Data collection using observation, interview and documentation techniques. The data analysis techniques used are (1) Data collection (2) Data Reduction (3) Data Presentation (4) Verification (5) Conclusion. Based on the results of the research and analysis conducted by the researcher, it is concluded; (1) Utilization of the Citigov Application Can Increase Taxpayer Compliance in Palu City. (2) Supporting factors are; (a) Resources, facilities and infrastructure, education of course human resources can be met (b) business actors in Palu City already know the Citigov application (c) Compatible Application (d) Adequate Server, Good Network. 3) Inhibiting factors are; (a) Network that is often disconnected when accessing the Citigov application. (b) Socialization has not reached all taxpayers (c) Internal factors such as system maintenance that is currently running, the network is sometimes slow because our network is connected to the assistance of the Kominfo network like yesterday there was a hacker and (d) external factors, namely taxpayers must provide a data package.

Keywords: Citigov Application, Compliance and Taxpayers.