Abstract:
The factors inhibiting the implementation of Standard Operating Procedures Taxation especially Enrollment Services Tax Registration Number; lack of anticipation for computer troubleshooting technical problems that caused delays in the issuance of a Taxpayer Identification Number, employees are often not in place during working hours so that the cause (Compulsory taxes) have to wait a long time to complete registration Taxpayer Identification Number, lack of awareness of the importance of labor discipline employees during working hours so that they are not in place, the lack of clear information from agencies regarding taxation requirements that must be met in order to enroll get a Taxpayer Identification Number, Infrastructure as computer equipment and internet network becomes the most important thing to note, but instead it can not be properly controlled; Problems in this research is how the implementation of the standard operating procedure for taxation at the office pratama tax services pekanbaru Senapelan especially TIN registration service and what factors impede the implementation of standard operating procedures in the tax services tax services office pratama pekanbaru Senapelan especially in the service registration Taxpayer Identification Number or TIN.
Theoretical concepts that researchers use are fast, accurate and open. This study used qualitative research methods to assess the descriptive data. In collecting the data, the researchers used a snowball sampling technique. From the results of field research and discussion of the technique of interview, observation and documentation to the taxpayer.
The results of this study demonstrate implementation of Standard Operating Procedures Taxation especially Enrollment Services Tax Registration Number is still not done with the maximum, and still lack of information given to the public so that many people do not know about the requirements and application procedures Taxpayer Identification Number. Factors Inhibiting Implementation of Standard Operating Procedures Taxation The Tax Office Primary in Pekanbaru Senapelan Provide Enrollment Services Tax Registration Number that situation Missing Infrastructure Supports, Indications Low Employee Discipline Work, lack of
