ANALISIS KEPATUHAN WAJIB PAJAK DALAM MENINGKATKAN PENERIMAAN PAJAK BARANG DAN JASA TERTENTU DI KOTA PALU

Abstract

The objectives of this study are (1) to determine and analyze taxpayer compliance in increasing revenue from certain goods and services tax in Palu City. (2) to determine and analyze inhibiting factors in increasing revenue from certain goods and services tax in Palu City. (3) to determine and analyze supporting factors in increasing revenue from certain goods and services tax in Palu City. This type of research is qualitative research with 3 informants. Data collection consisted of observation, interviews, and documentation. The results of the study conclude: (1) Taxpayer compliance plays a very important role in increasing revenue from certain goods and services tax in Palu City. The higher the level of compliance of business actors in registering their businesses, calculating, paying, and reporting taxes in a timely and accurate manner, the more optimal the regional tax revenue that can be collected. By increasing taxpayer compliance, the potential for revenue leakage can be reduced, transparency improves, and Regional Original Income can increase sustainably. (2) Inhibiting factors in increasing revenue from Certain Goods and Services Tax (PBJT) in Palu include low taxpayer awareness and compliance, suboptimal data collection of taxable objects, limited supervision, and an administrative system that is not yet fully effective.

Keywords: Taxpayers, Supervision, Certain Goods and Services Tax