Investigating Public Hesitation In Paying Taxes

Taxes are the biggest contributor to state budget portion, but unfortunately level of publicawareness in paying taxes is still very low. The purpose this study investigate causesof public hesitation reporting Annual Tax Return (SPT) and making tax payments, especiallyfor non-employee taxpayers at KPP Pratama Denpasar Timur (Denpasar Office). Thisresearch uses a qualitative approach method with purposive sampling technique. location ofthis research Office. reason for choosing because theDenpasar Office located center city which has large number oftaxpayers various business classifications, year 2018 2020 there been asignificant decrease annual returns payments from previous years.Data collection was carried out by in-depth interviews through virtual interviews, observationsand document analysis. interviewees were individual taxpayerswho registered criteria obeying payment andreporting SPT, often late andtaxpayers never SPT. From theresearch results, data shows that doubts influenced absence ofdirect remuneration received taxpayers, covid-19 pandemic paralyzed most thecommunity's economy, limited knowledge understanding taxation ability utilize online facilities provided Directorate General