Evaluasi Proses Bisnis Pengawasan Untuk Meningkatkan Kepatuhan Wajib Pajak: Studi Kasus di KPP Pratama Jakarta Mampang Prapatan
Abstract
Peningkatan target penerimaan pajak setiap tahun mengharuskan proses pengawasan pajak yang lebih efektif dan efisien untuk mendorong kepatuhan formal dan materiil. Penelitian ini bertujuan mengevaluasi proses bisnis pengawasan di KPP Pratama Jakarta Mampang Prapatan pada tahun 2022, mengidentifikasi hambatan, serta menawarkan solusi untuk peningkatan berkelanjutan. Dengan menggunakan pendekatan deskriptif kualitatif, penelitian ini menemukan bahwa kualitas data pemicu yang rendah, ketidakoptimalan sistem Compliance Risk Management (CRM), dan hambatan tindak lanjut pengawasan menjadi kendala utama. Rekomendasi mencakup perbaikan mekanisme pembentukan data pemicu, penguatan regulasi, serta peningkatan kapasitas sumber daya manusia.
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