Study of Taxpayer Compliance at Kantor Pelayanan Pajak (KPP) Pratama Pati Based on Fishbone Diagram Analysis
Abstract
Taxation is Indonesia’s largest source of national income. Public facilities such as school, hospital, bridges, airport, highway, and more are positive outcome taxpayer contributions to national development. Taxpayer compliance is the main key to generate national income. The Tax Service Office (KPP) in Pati is a unit of the Directorate General of Taxes (DJP) with a broad service area covering Pati Regency and Rembang Regency. This study aims to extract the root causes of taxpayer compliance issues at KPP Pati, focusing on office services, officer resources, taxpayer resources, and modern tax administration using technology analyzed through a fishbone diagram. Qualitative research method was employed to gather insights from 10 informants for gaining multiple points of view representing different perspectives on the four aforementioned aspects. Informants included a frontliner of NPWP, a frontliner customer service representative, two village officials, two account representatives, a service department head, and three taxpayers from different generations. The results revealed that the role of the millennial generation is significant due to their population dominance, while poor digitalization platforms at the DJP were getting worse. Improving digital platform functionality is crucial to enhance taxpayer compliance in the current era. This includes initiatives such as digital marketing, digital account, digital application, and transparent reporting practices.
Keywords: taxpayer, compliance, fishbone, generation, technology
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