The Effectiveness of the Voluntary Disclosure Program in Enhancing Voluntary Compliance among Individual Taxpayers

Abstract

This research aims to evaluate the implementation of the Voluntary Disclosure Program (VDP) as an effort to enhance voluntary compliance with individual income tax in the district of Bengkalis. The study also investigates the implementation of the e-Form system in the success of the VDP and assesses the effectiveness of the VDP application. The research employs both quantitative and qualitative descriptive approaches. Data collection methods include document studies and interviews. The findings of the research indicate that the VDP was successfully implemented in accordance with PMK No 196/PMK.03/2021 on the Procedure for Implementation of the VDP and contributed to an increase in tax revenue, reflecting improved voluntary compliance by individuals. The e-Form system provides significant convenience to taxpayers, as it does not require an internet connection for filling out forms and only necessitates an internet connection during submission. The implementation of the VDP in KPP Pratama Bengkalis has proven to be highly effective and has resulted in improved compliance with individual taxation in the district. This has implications for the Directorate-General of Taxation and KPP Pratama Bengkalis, encouraging them to continue exploring innovative and appropriate strategies to enhance compliance with compulsory taxation, particularly in the realm of personal taxation. This research makes a substantial contribution to the field of tax policy and administration by empirically demonstrating the efficacy of the VDP in promoting voluntary tax compliance among individual taxpayers and emphasizing the crucial role of the e-Form system in improving taxpayer convenience.