ANALISIS IMPLEMENTASI KETENTUAN UMUM DAN TATA CARA PERPAJAKAN (KUP) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI INDONESIA

Abstract

The General Provisions and Tax Procedures (KUP) form the essential basis of Indonesia's tax management framework, defining the responsibilities and rights of both taxpayers and the tax authorities. This research is designed to examine how KUP is applied in reality and its impact on taxpayer adherence. A qualitative-descriptive method is adopted, utilizing literature analyses, official regulations, and discussions with tax experts and scholars. The findings suggest that despite the recent updates to KUP rules, issues persist related to public knowledge, understanding among taxpayers, and the fair application of tax penalties. Additionally, it was observed that a steady and clear application of KUP encourages taxpayer compliance voluntarily. As a result, advancements in tax-related education, skill development for tax officials, and accessible administrative processes are crucial. These insights are anticipated to be useful for the Directorate General of Taxes as they develop more efficient and just taxation strategies.

Keywords: General Provisions and Tax Procedures, Taxpayer Compliance, Tax Administration, Tax Sanctions, Tax Reform