Analisis Tingkat Kepatuhan Pajak Terhadap Pegawai Di Dinas Pekerjaan Umum Dan Penataan Ruang Kabupaten Aceh Barat

Abstract

This studysaims toanalyze thejlevel of tax compliance with employees in thedPublic Works and Spatial Planning Officejof West Aceh District. Taxpayer compliance can increase state revenue. Employees who are subject to tax at the Public Works and Spatial Planning (PUPR) Office of West Aceh Regency depend on the large amount of Non-Taxable Income (PTKP) received by employees. With the number of employees affected by the taxpayer at the West Aceh District PUPR Service, there are still several employees who are late when reporting their taxes. This studyfuses ayqualitative descriptiveyresearch design. Datarwas collectedwby documentationrand interview methods. The datajanalysis method used in this study is a qualitative analysis method. The results showed that the level of tax compliance with employees at the West Aceh District PUPR Service was in the very good category, this was due to an increase in employee compliance in paying taxes at the West Aceh District PUPR Service. Obstacles experienced in realizing taxpayer compliance for PUPR Service employees of West Aceh Regency, namely the lack of understanding and awareness of taxpayers, the income level of taxpayers and not understanding when accessing online or not mastering IT when submitting their SPT reports.

Keywords : Compliance, Taxpayers, Employees