Strategi Badan Pelayanan Pajak Daerah Kabupaten Sidoarjo dalam Sosialisasi Wajib Pajak (Studi pada Badan Pelayanan Pajak Sidoarjo pada Bidang Pajak l). (Strategy of the Sidoarjo Regency Tax Service Agency in Socializing Taxpayers (Study on the Sidoarjo Tax Service Agency in the Tax Sector l))

Anggraini, Dinda Retno (2022) Strategi Badan Pelayanan Pajak Daerah Kabupaten Sidoarjo dalam Sosialisasi Wajib Pajak (Studi pada Badan Pelayanan Pajak Sidoarjo pada Bidang Pajak l). (Strategy of the Sidoarjo Regency Tax Service Agency in Socializing Taxpayers (Study on the Sidoarjo Tax Service Agency in the Tax Sector l)). Undergraduate thesis, Universitas 17 Agustus Surabaya.

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Abstract

Tax is an obligation to provide a portion of income for the state but is not like a penalty for paying this tax as a form of role in the interests of the state. Taxes have benefits for the sustainability of people's welfare which can be used for national development. With the strategy that has been planned by the tax agency, it is expected to increase awareness and compliance with paying taxes. So that the formulation of the research problem is how the strategy used by the Sidoarjo Regency Regional Tax Service Agency in the Tax Division I in the socialization of taxpayers. The purpose of this study was to determine the socialization strategy used by the Regional Tax Service Agency of Sidoarjo Regency to improve taxpayer compliance. This study uses a qualitative research type. This data collection technique uses observation, interviews and documentation. The results of this study indicate that there is an increase in taxpayer compliance due to socialization held by tax agencies, socialization carried out directly or indirectly, for direct socialization by face-to-face and for indirect socialization using social media. The socialization contained the importance of paying taxes on time, the introduction of online payments with billing ids and virtual accounts to make payments easier without having to come to the tax agency. There are several taxpayers who are still in the same position as non- compliant in paying taxes because they do not participate in the socialization activities held by the tax team, lack of knowledge and information can cause taxpayers to be less obedient in terms of timely payments. Keywords: Tax, Socialization Strategy, Improving Taxpayer Compliance.

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