ANGGRAINI, NUR (2022) Tinjauan atas Penerapan Sistem E-filing dalam Pelaporan SPT PPh Orang Pribadi sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak di KPP Pratama Tangerang Timur. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Seiring dengan perkembangan teknologi informasi dan komunikasi, Direktorat Jenderal Pajak (DJP) mencetuskan reformasi perpajakan melalui e-filing. E-filing merupakan suatu sistem pelaporan atau penyampaian Surat Pemberitahuan Tahunan (SPT) secara elektronik yang dilakukan secara online dan real time. Namun, setiap tahun e-filing masih belum berhasil membawa Indonesia mencapai tingkat kepatuhan yang diharapkan. Penelitian ini bertujuan untuk mengetahui cara pelaporan SPT menggunakan e-filing, kontribusi e-filing terhadap tingkat kepatuhan Wajib Pajak, serta hambatan dan upaya dalam mengoptimalkan pelaksanaan e-filing. Tingkat kepatuhan yang dimaksud yakni ketepatan waktu dan banyaknya jumlah Wajib Pajak yang menyampaikan SPT. Metode yang digunakan dalam penelitian ini terdiri dari studi kepustakaan, wawancara, dan juga penelitian lapangan. Hasil penelitian menunjukkan analisis terkait penggunaan sistem e-filing terhadap tingkat kepatuhan Wajib Pajak. Penelitian ini menunjukkan bahwa Wajib Pajak memberikan respon positif terhadap kemudahan dalam penyampaian SPT melalui e-filing. Meskipun implementasi dan tingkat pemanfaatan e-filing sudah baik, namun e-filing tidak berpengaruh terhadap tingkat kepatuhan Wajib Pajak./ Along with developing information and communication technology, the Directorate General of Taxes initiated tax reform through e-filing. E-filing is a system for reporting or submitting Annual Notification Letters (SPT) electronically, carried out online and in real time. However, e-filing has not succeeded every year in bringing Indonesia to the level of compliance expected. This study aims to find out how to report SPT using e-filing, the contribution of e-filing to the level of taxpayer compliance, as well as obstacles and efforts in optimizing the implementation of efiling. The compliance story in question is the timeliness and the large number of taxpayers who submit SPT. The method used in this research consists of literature study, interviews, and also field research. The results showed an analysis relatednto the use of the e-filing system on the level of taxpayer compliance. This study shows that taxpayers give a positive response to the ease of submitting SPT.nAlthough the implementation and utilization rate of e-filing is reasonable, e-filing does not affect the level of taxpayer compliance.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | E-filing, Kepatuhan Wajib Pajak, SPT, E-filing, Taxpayer Compliance, SPT |
| Subjects: | 300 – Social sciences > 340-349 Law > 343.04 Tax Law PKN STAN Subject Area > Perpajakan |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 15 Mar 2023 03:21 |
| Last Modified: | 15 Mar 2023 03:21 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1152 |
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