IMPLEMENTASI COMPLIANCE RISK MANAGEMENT (CRM) DALAM RANGKA EKSTENSIFIKASI
With the self-assessment system in tax collection in Indonesia, every taxpayer who has subjective and objective requirements should register himself voluntarily without waiting for any supervisory action by the tax officer. One of the supervision by tax officers is through extensification activities. Compliance Risk Management (CRM) is a process to find out the map of Taxpayer compliance to register. The data on the results of CRM is a list of extensification targets that must be followed up by KPP to issue a NPWP.
The purpose of this study was to determine the use of CRM data in improving taxpayer compliance in registering, by taking into account the dimensions of tax officer power, taxpayer trust in tax officers, and taxpayer knowledge of the obligation to register. This research is a descriptive qualitative policy research. The research data is in the form of primary data obtained from questionnaires as well as secondary data from the applicable regulations. Research respondents consisted of officers or AR extension who had attended training at the Tax Training Center. The results showed that the taxpayer data resulting from CRM was less accurate so that it could not be followed up with the issuance of NPWP. The power of tax officers and trust in tax officers can increase the compliance of taxpayers to register, but it must be known about the existence of this power. In order to provide taxpayers with an understanding of the obligation to register themselves, an extension policy is needed that prioritizes educational activities rather than implementing tax penalty.