Analisis Implementasi Kebijakan Zakat Sebagai Pengurang Penghasilan Kena Pajak Wajib Pajak Orang Pribadi Pada Kantor Lazismu Di Jakarta Pusat Tahun 2018

Abstract

This research was conducted to determine the level of compliance of individual taxpayers before and during the Covid-19 pandemic, whether the level of compliance increased or decreased, the obstacles that arose and the efforts that need to be made in increasing taxpayer compliance. This research is a descriptive research with a qualitative approach. Data was collected through observation, documentation and interviews. The results showed that the compliance level of individual taxpayers at the Primary Tax Office of Cibitung during the Covid-19 pandemic was quite satisfactory. According to data, in 2020 the number of tax annual returns by non-employee individual taxpayers decreased compared to the previous year (2019) from 1,979 to 1,746. The reason was the pandemic where face-to-face services at the Primary Tax Office of Cibitung were limited while in submitting annual income tax returns, non- employee taxpayers still relied heavily on direct consultation. Tax counseling had not been carried out optimally because of the lack of human resources.