Taxes are financial obligations that must be fulfilled by individuals and entities to the government, which are binding and stipulated by law. This study aims to analyze the level of compliance of Taxable Entrepreneurs (PKP) in fulfilling their Value Added Tax (VAT) obligations at the Bitung Tax Office (KPP). This study uses a qualitative descriptive method utilizing secondary data obtained from the Bitung Tax Office during the period from 2020 to 2024. The results show that the compliance of individual PKP in reporting VAT Periodic Tax Returns (SPT) is still relatively low, with an average of only 29.70%. In contrast, compliance among corporate VAT taxpayers can be categorized as fairly good, with an average of 68.25%. Meanwhile, in terms of VAT payment, compliance among VAT taxpayers is highly effective, with an average achievement rate of 152.49%, which exceeds the set target.
Pudinaung et al. (Thu,) studied this question.