Review of the role of functional tax extension officers position in annual tax return compliance at the Bulukumba Tax Office
DOI:
https://doi.org/10.54957/educoretax.v5i9.1479Kata Kunci:
Annual tax return reporting, Functional Assistant Tax Extension Officer, Functional Tax Extension Officer, Taxpayer Compliance, Tax CounselingAbstrak
Taxpayer compliance is the key to the success of the taxation system, including the submission of Annual Tax Report (SPT Tahunan). The establishment of the Functional Tax Extension Officer (Fungsional Penyuluh Pajak) role aims to focus on outreach activities, thereby encouraging taxpayer awareness and compliance. This study examines the role, efforts, and challenges faced by this position in improving compliance with Annual Tax Report submissions, particularly at the Bulukumba Primary Tax Office (KPP Pratama Bulukumba). The research employs a mixed-methods approach, combining surveys, literature studies, and interviews. Surveys were conducted with 38 Functional Tax Extension Officers across Indonesia to understand their roles. Literature studies provided analytical support with relevant sources. Interviews with Functional Tax Extension Officers and Account Representatives (AR) at KPP Pratama Bulukumba to explore their role in taxpayer compliance with Annual Tax Return reporting, specifically at KPP Pratama Bulukumba. Efforts made by extension officers at KPP Pratama Bulukumba focused on education by directly visiting taxpayers. The challenges they face, aside from the limited number of extension officers and the high volumes of administrative tasks, include the vast area and restricted access. The study results based on statistically significant regression models and interviews show that the role of Functional Tax Extension Officers in Indonesia has a significant impact on compliance with Annual Tax Report submissions.
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