Fadiyah, Ghina Sausan (2022) Analisis Efektivitas Aplikasi E-Bupot Instansi Pemerintah Pada Universitas Lampung. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Melihat peluang kemajuan teknologi yang semakin canggih, pemerintah Indonesia melalui Direktorat Jenderal Pajak terus melakukan inovasi guna tercapainya efektivitas dalam pemenuhan kewajiban perpajakan dari wajib pajak yang dalam hal ini adalah wajib pajak badan. Salah satu inovasi yang berhasil dibuat oleh Direktorat Jenderal Pajak adalah terciptanya aplikasi e-Bupot Instansi Pemerintah. Aplikasi ini dibuat untuk membantu bendahara instansi pemerintah agar lebih mudah dalam membuat bukti potong dan diharapkan dapat membantu memenuhi kewajiban perpajakan wajib pajak badan instansi pemerintah. Penelitian ini bertujuan untuk meninjau efektivitas dari diterapkannya aplikasi e-Bupot Instansi Pemerintah pada salah satu wajib pajak badan instansi pemerintah yaitu Universitas Lampung. Metode analisis yang digunakan adalah analisis kualitatif dimana data dikumpulkan dengan cara mengamati dan menanyakan langsung kepada objek penelitian melalui wawancara dan pengamatan langsung. Hasil penelitian menunjukan bahwa aplikasi e-Bupot Instansi Pemerintah telah berhasil meningkatkan efektivitas kinerja bendahara Universitas Lampung. / Seeing opportunities for increasingly sophisticated technological advances, the Indonesian government through the Directorate General of Taxes continues to innovate in order to achieve effectiveness in fulfilling tax obligations of taxpayers who in this case are corporate taxpayers. One of the innovations made by the Directorate General of Taxes is the creation of the e-Bupot application for Government Agencies. This application was created to help treasurers of government agencies make it easier to make proof of deduction and is expected to help fulfill the tax obligations of government agency taxpayers. This study aims to review the effectiveness of the implementation of the e-Bupot application for Government Agencies in one of the taxpayers of government agencies, namely the University of Lampung. The analytical method used is qualitative analysis where data is collected by observing and asking directly the object of research through interviews and direct observation. The results of the study show that the e-Bupot application for Government Agencies has succeeded in increasing the effectiveness of the performance of the treasurer of the University of Lampung.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Direktorat Jenderal Pajak, aplikasi e-Bupot Instansi Pemerintah, bendahara Instansi Pemerintah, bukti potong, efektivitas, Directorate General of Taxes, e-Bupot application for Government Agencies, treasurer for Government Agencies, withholding evidence, effectiveness |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 07 Jun 2023 03:03 |
| Last Modified: | 07 Jun 2023 09:10 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1523 |
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