?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENERAPAN+KEBIJAKAN+KNOW+YOUR+TAXPAYER+DALAM%0D%0A+UPAYA+PENINGKATAN+KEPATUHAN+PAJAK+OLEH+%0D%0AKPP+PRATAMA+BANDAR+LAMPUNG+SATU%0D%0A&rft.creator=FITROTUL+%2C+UMMAROH&rft.subject=342+Hukum+tata+negara%3A&rft.description=Pajak+merupakan+kontribusi+wajib+yang+harus+dibayar+oleh+setiap+pembayar+pajak%2C%0D%0Atetapi+belum+semua+Wajib+Pajak+memahami+dan+memiliki+pengetahuan+perpajakan%0D%0Asehingga+hal+ini+dapat+berimplikasi+pada+tingkat+kepatuhan+pajak.+KPP+Pratama%0D%0Amemiliki+tugas+dalam+memberikan+penyuluhan%2C+pelayanan%2C+dan+pengawasan%0D%0Asebagaimana+diatur+dalam+Keputusan+Direktur+Jenderal+Pajak+Nomor+KEP75%2FPJ%2F2020%2C%0D%0Adalam%0D%0Amenjalankan%0D%0Atugas%0D%0Atersebut%0D%0AKPP%0D%0APratama%0D%0ABandar%0D%0ALampung%0D%0ASatu%0D%0A%0D%0Amenerapkan%0D%0Akegiatan%0D%0AKnow%0D%0AYour%0D%0ATaxpayer%0D%0Aguna%0D%0Ameningkatkan%0D%0Akepatuhan%0D%0Apajak.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0APermasalahan%0D%0Adalam%0D%0Apenelitian%0D%0Aini%0D%0Aadalah%3A%0D%0A(1)%0D%0ABagaimanakah%0D%0Apenerapan%0D%0Akebijakan%0D%0A%0D%0AKnow%0D%0A%0D%0AYour+Taxpayer+oleh+KPP+Pratama+Bandar+Lampung+Satu+dalam+upaya%0D%0Ameningkatkan+kepatuhan+pajak%3F+(2)+Apa+sajakah+faktor+penghambat+yang+dihadapi%0D%0Aoleh+KPP+Pratama+Bandar+Lampung+Satu+dalam+penerapan+kebijakan+Know+Your%0D%0ATaxpayer%3F.+Metode+penelitian+yang+digunakan+merupakan+penelitian+yuridis%0D%0Aempiris+dan+yuridis+normatif.+Untuk+memperoleh+data+primer%2C+penulis+melakukan%0D%0Apenelitian+di+Kantor+Pelayanan+Pajak+Pratama+Bandar+Lampung+Satu.+%0D%0A%0D%0AHasil+penelitian+menunjukan+bahwa+(1)+penerapan+kebijakan+Know+Your+Taxpayer%0D%0Adilakukan+melalui+tahapan-tahapan+yakni%2C+pemetaan+potensi+wilayah+(mapping)%2C%0D%0Amengidentifikasi+potensi+pajak+(profiling)%2C+dan+tindakan+berupa+pengumpulan+data%0D%0Adan+informasi+lebih+lanjut%2C+pemberian+surat+himbauan%2C+dan+pendaftaran+Wajib+Pajak%0D%0Asecara+jabatan.+Penerapan+kegiatan+tersebut+mulai+dilakukan+dari+Tahun+2021%2C%0D%0Adengan+adanya+kegiatan+tersebut+tingkat+kepatuhan+pajak+pada+Tahun+2024%0D%0Ameningkat%2C+tetapi+menurun+lagi+pada+Tahun+2025.+(2)+faktor+penghambat+yang%0D%0Adihadapi+karena+adanya+kesulitan+dalam+kegiatan+penyuluhan%2C+edukasi%2C+dan%0D%0Asosialisasi+terhadap+wajib+pajak+karena+terdapat+perubahan+data++dan++informasi+%0D%0Ayang+tidak+dilaporkan%2C+serta+kurangnya+tingkat+pendidikan+yang+dimiliki+wajib%0D%0Apajak+berakibat+pada+pemahaman+terhadap+penyuluhan%2C+edukasi%2C+dan+sosialisasi%0D%0Ayang+telah+dilakukan+belum+dapat+diterima+secara+utuh+dan+maksimal.%0D%0A%0D%0AKata+Kunci%3A+Know+Your+Taxpayer%2C+Kepatuhan+Pajak+%0D%0ATax+is+a+mandatory+contribution+that+must+be+paid+by+every+taxpayer%2C+but+not+all%0D%0Ataxpayers+understand+and+have+tax+knowledge+so+that+this+can+have+implications%0D%0Afor+the+level+of+tax+compliance.+KPP+Pratama+has+the+task+of+providing+counseling%2C%0D%0Aservices%2C+and+supervision+as+stipulated+in+the+Decree+of+the+Director+General+of%0D%0ATaxes+Number+KEP-75+%2F+PJ+%2F+2020%2C+in+carrying+out+these+tasks+KPP+Pratama%0D%0ABandar+Lampung+Satu+implements+Know+Your+Taxpayer+activities+to+improve+tax%0D%0Acompliance.%0D%0AThe+problems+in+this+research+are%3A+(1)+How+is+the+implementation+of+Know+Your%0D%0ATaxpayer+activities+by+KPP+Pratama+Bandar+Lampung+Satu+in+an+effort+to+improve%0D%0Atax+compliance%3F+(2)+What+are+the+inhibiting+factors+faced+by+KPP+Pratama+Bandar%0D%0ALampung+Satu+in+implementing+Know+Your+Taxpayer+activities%3F+The+research%0D%0Amethod+used+is+empirical+juridical+research.+To+obtain+primary+data%2C+the+author%0D%0Aconducted+research+at+the+Tax+Service+Office+Pratama+Bandar+Lampung+Satu.+%0D%0AThe+results+showed+that+(1)+the+implementation+of+Know+Your+Taxpayer+activities%0D%0Aby+the+Tax+Service+Office+Pratama+Bandar+Lampung+Satu+in+an+effort+to+improve%0D%0Atax+compliance+is+carried+out+through+stages%2C+namely%2C+mapping+the+potential+of+the%0D%0Aarea+(mapping)%2C+identifying+tax+potential+(profiling)%2C+and+actions+in+the+form+of%0D%0Acollecting+further+data+and+information%2C+providing+appeal+letters%2C+and+registering%0D%0Ataxpayers+in+office.+(2)+the+inhibiting+factors+faced+are+difficulties+in+counseling%2C%0D%0Aeducation%2C+and+socialization+activities+for+taxpayers+because+there+are+changes+in%0D%0Adata+and+information+that+are+not+reported%2C+and+the+lack+of+education+level+owned%0D%0Aby+taxpayers+results+in+an+understanding+of+counseling%2C+education%2C+and%0D%0Asocialization+that+has+been+carried+out+that+cannot+be+received+fully+and+optimally.%0D%0AKeywords%3A+Know+Your+Taxpayer%2C+Tax+Compliance%0D%0A%0D%0A&rft.publisher=FAKULTAS+HUKUM&rft.date=2025-06-11&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88927%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88927%2F2%2FSKRIPSI%2520FULL%2520TANPA%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88927%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++FITROTUL+%2C+UMMAROH++(2025)+PENERAPAN+KEBIJAKAN+KNOW+YOUR+TAXPAYER+DALAM+UPAYA+PENINGKATAN+KEPATUHAN+PAJAK+OLEH+KPP+PRATAMA+BANDAR+LAMPUNG+SATU.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F88927%2F