ANALYSIS OF LOCAL TAXPAYER COMPLIANCE IN INCREASING REGIONAL ORIGINAL REVENUE FOR BEKASI CITY IN 2019-2023

Abstract

This study aims to: (1) analyze the compliance of local taxpayers with the self-assessment system in bekasi city in 2019-2023. (2) find out the strategies carried out by the bekasi city regional revenue agency in increasing compliance with paying taxes. The data used are primary and secondary data. The data collection methods in this research are in-depth interviews and documentation. Data analysis in this study used descriptive analysis methods with an exploratory qualitative approach, which was applied through case studies to explore an in-depth understanding of the phenomenon under study. The results of this study indicate that: (1) There are significant differences in the level of taxpayer compliance with various types of local taxes (Self Assessment System) in Bekasi City. Fees for Acquiring Rights on Land and Buildings taxpayers consistently maintain a very high level of compliance, exceeding 100%. Meanwhile, taxpayer compliance with hotel tax shows variations each year, ranging from 65% to 124%. Compliance with the restaurant tax remains stable at above 80%. In contrast, entertainment tax compliance is below 70%. Street lighting taxpayers show varying levels of compliance, reaching 104% in 2021, while parking taxpayers experienced a lot of decline ranging from 30%-60% in the same year. It can be concluded that parking tax and entertainment tax still have a low level of compliance. (2) The Bekasi City Regional Revenue Agency has been proactive in increasing taxpayer compliance through various strategies.