PENGAWASAN KEPATUHAN PERPAJAKAN BENDAHARA DESA MELALUI COMPLIANCE RISK MANAGEMENT (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA KUPANG)

As a withholding agent, the village treasurer's compliance is important to secure state revenue. This is a descriptive qualitative study, aiming to obtain an overview of the potential use of CRM in supervising village treasurer tax compliance. There’s no specific function in the DGT CRM system regarding village treasurer’s supervision. The data were collected through in-depth interviews and document review. It was found that there is potential for implementing CRM specifically for village treasurers. CRM Framework mapped 161 village treasurers in Kupang PTO with a high level of non-compliance risk. For the Village Treasurers’ CRM to be built and implemented, the completeness and validity of the data is an important key which is still being pursued by the DGT. Since the Village Treasurer's CRM is still in the discourse stage, it is hoped that this research can be a trigger for further research on the development of village treasurer’s CRM.