Record Detail

Optimizing income tax revenue from individual taxpayers
remains a primary objective of KPP Pratama Jakarta
Cempaka Putih. To achieve this, an extensification
strategy was adopted to expand the tax base and enhance
taxpayer compliance. This research examines the
implementation of the extensification strategy and
identifies the driving and inhibiting factors influencing
its effectiveness. Employing a qualitative approach, data
were obtained through interviewa, field observations,
and document analysis. The findings indicate that the
strategy has been implemented through area mapping,
the use of digital applications, and persuasive
engagement with prospective taxpayers. While these
measures have increased the number of registered
taxpayers, the resulting revenue growth has been uneven.
Key challenges include a limited number of officers, low
public tax awareness, and insufficient ongoing
education. Conversely, success has been facilitated by
the supoort of a modern administrative system and
collaboration with external institutions. The study
essential to improving the effectiveness of tax
extensification efforts.