ANALISIS PENGAWASAN KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH DALAM MENINGKATKAN KEPATUHAN PERPAJAKAN DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI BARAT TAHUN 2023–2025
DOI:
https://doi.org/10.31334/d0w64s63Kata Kunci:
Supervision, MSME Taxpayers, Tax ComplianceAbstrak
The phenomenon underlying this study is the continuous increase in the number of Micro, Small, and Medium Enterprise (MSME) Taxpayers registered at the Bekasi Barat Pratama Tax Service Office during the 2023–2025 period. However, this increase has not been accompanied by optimal tax compliance, as indicated by the declining number of Taxpayers filing their Tax Returns (SPT). This study aims to determine and analyze the implementation of compliance supervision of MSME Taxpayers in improving tax compliance at the Bekasi Barat Pratama Tax Service Office during 2023–2025. This study employs a qualitative research method with a descriptive approach. Data were collected through interviews, observation, and documentation. The results indicate that compliance supervision has been implemented through education, tax counseling, consultation services, the delivery of reminders, monitoring of Tax Return (SPT) filing, issuance of the Request for Explanation of Data and/or Information (SP2DK), and the utilization of the Coretax system. Although the implementation of compliance supervision has been carried out well, several challenges remain, including low taxpayer awareness, delays in filing Tax Returns, and technical issues during the initial implementation of Coretax. Therefore, supervision needs to be optimized through enhanced education, communication, and the utilization of information technology to improve the tax compliance of MSME Taxpayers.
Keywords : Supervision, MSME Taxpayers, Tax Compliance
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