ANALISIS PENGAWASAN WAJIB PAJAK DENGAN MODEL COMPLIANCE RISK MANAGEMENT (CRM) DAN KEBIJAKAN PENGAWASAN KEPATUHAN WAJIB PAJAK SEBAGAI UPAYA PENGUATAN PENERIMAAN PAJAK PADA KPP PRATAMA INDRAMAYU TAHUN 2019-2023.

Tax plays a dominant role in national development within the state budget structure. Taxpayer compliance is the important focus of the DJP with tax monitoring activities in the self-assessment system to achieve optimal tax revenue in a dynamic national situation, including during the Covid-19 pandemic. Compliance risk management produces taxpayer compliance risk profiles. The taxpayer compliance monitoring policy aims to improve the efficiency and effectiveness of monitoring in order to achieve sustainable compliance. The goal of this research is to analyze taxpayer monitoring using the CRM model and taxpayer compliance monitoring policies as an effort to strengthen tax revenue at KPP Pratama Indramayu from 2019 to 2023. This research was conducted through a descriptive approach using the qualitative research method. The results of interviews became primary data. Apart from that, related documents and literature became secondary data. The research results show that taxpayer monitoring using the CRM model and taxpayer compliance monitoring policies have a positive impact on tax revenue at KPP Pratama Indramayu from 2019 to 2023. [ABSTRACT FROM AUTHOR]