Complience Theory: Apakah Wajib Pajak Orang Pribadi Profesi Bidan Patuh Pajak?

Abstract

The aim of this reseach to determine the compliance of individual taxpayers who work as midwives in Sumenep Regency. This qualitative research uses case studies. The informants in this study used midwives who practiced independently with the title of ruby midwives in 2023, namely Midwife I, Mrs. ES, Midwife II, Mrs. A, and Midwife III, Mrs. ISP. Data analysis techniques include data reduction, data presentation, and conclusion drawing, and data validity tests are conducted using source triangulation and triangulation techniques. The study results show that midwives who practice independently have shown an obedient attitude and comply with applicable tax regulations regarding the tax obligations of the midwifery profession. Individual taxpayers who are midwives show that (1) they are compliant in registering to have an NPWP; (2) are obedient in calculating and paying taxes; (3) they comply in reporting annual tax returns promptly; and (4) they have never been sanctioned or have tax payment arrears. Compliance with tax obligations was a requirement at the time of the inauguration of "bidan delima" who practice independently and must be obedient and compliant in paying taxes.