TINJAUAN EFEKTIVITAS PENDAFTARAN WAJIB PAJAK SECARA ELEKTRONIK ATAU ONLINE PADA E-REGISTRATION TERHADAP PEMBERIAN LAYANAN ADMINISTRASI NPWP DI KPP PRATAMA PALEMBANG ILIR BARAT

HANIFAH, YULISA (2024) TINJAUAN EFEKTIVITAS PENDAFTARAN WAJIB PAJAK SECARA ELEKTRONIK ATAU ONLINE PADA E-REGISTRATION TERHADAP PEMBERIAN LAYANAN ADMINISTRASI NPWP DI KPP PRATAMA PALEMBANG ILIR BARAT. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

e-Registration merupakan salah satu aplikasi yang tersedia untuk administrasi NPWP sebagai sarana pendaftaran wajib pajak melalui internet yang terhubung langsung secara daring (online) dengan Direktorat Jenderal Pajak. Pendaftaran wajib pajak secara elektronik atau online pada e-Registration merupakan salah satu prosedur yang dapat dilakukan oleh wajib pajak berdasarkan permohonan. Penelitian ini dilakukan guna mengetahui kendala yang menjadi hambatan bagi petugas pajak dan wajib pajak dalam penggunaan e-Registration; mengetahui upaya yang dilakukan guna optimalisasi penggunaan e-Registration; dan meninjau pelaksanaan efektivitas pendaftaran wajib pajak secara elektronik atau online pada e-Registration terhadap pemberian layanan administrasi NPWP kepada wajib pajak di KPP Pratama Palembang Ilir Barat. Metode pengumpulan data dilakukan dengan studi pustaka, wawancara dan kuesioner. Responden kuesioner berjumlah 50 orang wajib pajak yang baru terdaftar di KPP Pratama Palembang Ilir Barat pada tahun pajak 2022 dan 2023 dan dipilih secara acak. Metode analisis data yang digunakan berupa teknik coding untuk hasil wawancara dan analisis statistik deskriptif serta uji variabel penelitian untuk hasil keusioner. Hasil penelitian menunjukkan bahwa layanan pendaftaran wajib pajak secara elektronik atau online pada e-Registration di KPP Pratama Palembang Ilir Barat masih dihadapkan dengan berbagai kendala baik dari sisi petugas pajak maupun wajib pajak, namun upaya perbaikan terus-menerus dilakukan guna mengoptimalisasi penggunaan e-Registration dan menciptakan pelayanan prima kepada wajib pajak. Di sisi lain, efektivitas layanan pendaftaran wajib pajak secara elektronik atau online pada e-Registration memberikan kontribusi besar yang saling mempengaruhi dan berhubungan secara positif terhadap kualitas layanan administrasi NPWP di KPP Pratama Palembang Ilir Barat. Kata kunci: Pendaftaran Wajib Pajak, e-Registration, Efektivitas, Kualitas Pelayanan e-Registration is one of the applications available for NPWP administration as a means of registering taxpayers via the internet which is connected directly online to the Directorate General of Taxes. Taxpayer registration electronically or online on e-Registration is one of the procedures that can be carried out by taxpayers based on application. This research was conducted to determine the obstacles that hinder tax officers and taxpayers in using e-Registration; know the efforts made to optimize the use of e-Registration; and reviewing the implementation of the effectiveness of electronic or online taxpayer registration on e-Registration on the provision of NPWP administration services to taxpayers at KPP Pratama Palembang Ilir Barat. Data collection methods were carried out using literature studies, interviews and questionnaires. The questionnaire respondents were 50 taxpayers who were newly registered at KPP Pratama Palembang Ilir Barat in the 2022 and 2023 tax years and were selected randomly. The data analysis method used is coding techniques for interview results and descriptive statistical analysis as well as testing research variables for questionnaire results. The results of the research show that the electronic or online taxpayer registration service via eRegistration at KPP Pratama Palembang Ilir Barat is still faced with various obstacles both from the side of tax officers and taxpayers, however improvements are continuously being made to optimize the use of e-Registration and creating excellent service to taxpayers. On the other hand, the effectiveness of electronic or online taxpayer registration services on e-Registration makes a major contribution that influences each other and is positively related to the quality of NPWP administration services at KPP Pratama Palembang Ilir Barat. Keywords: Taxpayer Registration, e-Registration, Effectiveness, Service Quality

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