Tinjauan Pelaksanaan Sistem E-flling di KPP Pratama Jombang

Syahputra, Ahmad Fiqri Dwi (2022) Tinjauan Pelaksanaan Sistem E-flling di KPP Pratama Jombang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Perkembangan teknologi telah membawa kehidupan manusia menjadi lebih mudah untuk melakukan segala aktivitas. Salah satu penerapan perkembangan teknologi ini terdapat pada layanan penyampaian Surat Pemberitahuan (SPT) melalui system e-filing. E-filing adalah salah satu system layanan yang disediakan oleh Direktorat Jenderal Pajak untuk melaporkan Surat Pemberitahuan Wajib Pajak secara online. Pada penelitian ini, penulis bertujuan untuk mengetahui penerapan peraturan tentang e-filing di KPP Pratama Jombang dan mengetahui kendala yang dialami Wajib Pajak dan pihak DJP dalam melaksanakan administrasi pajak menggunakan layanan e-filing di KPP Pratama Jombang. Penelitian dilakukan dengan cara observasi langsung dan melakukan wawancara terhadap Wajib Pajak dan Pegawai di KPP Pratama Jombang. Berdasarkan penelitian yang dilakukan, KPP Pratama Jombang telah menerapkan peraturan tentang e-filing secara baik dan sesuai dengan undang-undang yang berlaku. Selain itu, terdapat beberapa kendala yang dialami Wajib Pajak dan pihak pegawai KPP Pratama Jombang dalam melaksanakan administrasi perpajakan menggunakan layanan e-filing. Namun, layanan e-filing memberikan dampak yang sangat positif terhadap penerimaan pajak di KPP Pratama Jombang./ The development of technology has made human life easier to carry out all activities. One of the applications of this technological development is in the delivery service of Surat Pemberitahuan (SPT) through the e-filing system. E-filing is one of the service systems provided by the Directorate General of Taxes to report taxpayers' tax returns online. In this study, the author aims to determine the application of regulations regarding e-filing at KPP Pratama Jombang and to find out the problems experienced by taxpayers and the DGT in carrying out tax administration using e-filing services at KPP Pratama Jombang. The research was conducted by direct observation and conducting interviews with taxpayers and employees at KPP Pratama Jombang. Based on the research conducted, KPP Pratama Jombang has implemented regulations regarding e-filing properly and in accordance with applicable laws. In addition, there are several obstacles experienced by taxpayers and the employees of KPP Pratama Jombang in carrying out tax administration using e-filing services. However, the e-filing service has a very positive impact on tax revenue at KPP Pratama Jombang.

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