"Penelitian ini bertujuan untuk menganalisis strategi yang diterapkan oleh Direktorat Jenderal Pajak (DJP) dalam meningkatkan kepatuhan pelaporan Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (PPh) Orang Pribadi. PPh merupakan kontributor utama dalam penerimaan pajak negara, namun tingkat kepatuhan wajib pajak orang pribadi (WP OP) dalam pelaporan SPT Tahunan masih belum mencapai target yang ditetapkan DJP. Meskipun DJP telah menyediakan berbagai layanan pelaporan digital, seperti e-Filing, e-Form, dan e-SPT, pelaporan tepat waktu hingga batas akhir 31 Maret tiap tahunnya masih belum maksimal. Penelitian ini menggunakan pendekatan kualitatif dengan paradigma konstruktivisme, dan teknik pengumpulan data dilakukan melalui studi literatur serta wawancara mendalam dengan tiga kelompok narasumber, yaitu fiskus DJP, konsultan pajak, dan akademisi. Hasil penelitian menunjukkan bahwa meskipun fasilitas digital yang disediakan DJP sangat membantu, rendahnya kesadaran, kurangnya literasi pajak, persepsi negatif terhadap DJP, serta kendala seperti kurangnya pengetahuan WP OP untuk menggunakan pelayanan pelaporan digital menjadi tantangan tersendiri. DJP telah menerapkan strategi sosialisasi, edukasi, kampanye simpatik, dan pendekatan berbasis risiko seperti Compliance Risk Management (CRM), namun efektivitasnya masih perlu ditingkatkan. Penelitian ini menyimpulkan bahwa peningkatan kepatuhan memerlukan strategi yang bersifat holistik, menggabungkan pendekatan struktural dan sosio-psikologis, serta peningkatan kepercayaan masyarakat terhadap DJP. Rekomendasi yang diajukan antara lain penguatan edukasi sejak awal pendaftaran NPWP, peningkatan pelayanan publik, serta pengembangan sistem digital yang lebih inklusif dan user-friendly.
This study aims to analyze the strategies implemented by the Directorate General of Taxes in improving compliance in reporting Annual Personal Income Tax Returns. Income Tax is the main contributor to state tax revenue, but the level of compliance of individual taxpayers in reporting Annual Tax Returns has not yet reached the target set by the Directorate General of Taxes. Although the Directorate General of Taxes has provided various digital reporting services, such as e-Filing, e-Form, and e-SPT, timely reporting until the deadline of March 31 each year is still not optimal. This study uses a qualitative approach with a constructivism paradigm, and data collection techniques are carried out through literature studies and in-depth interviews with three groups of informants, namely DGT tax officers, tax consultants, and academics. The results of the study indicate that although the digital facilities provided by the Directorate General of Taxes are very helpful, low awareness, lack of tax literacy, negative perceptions of the Directorate General of Taxes, and obstacles such as lack of knowledge of WP OP to use digital reporting services are challenges in themselves. The Directorate General of Taxes has implemented strategies for socialization, education, sympathetic campaigns, and risk-based approaches such as Compliance Risk Management (CRM), but their effectiveness still needs to be improved. This study concludes that increasing compliance requires a holistic strategy, combining structural and socio-psychological approaches, as well as increasing public trust in the DGT. Recommendations put forward include strengthening education from the beginning of NPWP registration, improving public services, and developing a more inclusive and user-friendly digital system."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2025
