CD Skripsi
Implementasi Program E-Filing Dalam Upaya Peningkatan Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Pekanbaru Tampan
The Directorate General of Taxes made one of the changes, namely by improving
business processes, namely utilizing information and communication technology
by implementing an electronic filing system or e-Filing. E-Filing is a service for
filling out and submitting Taxpayer Tax Returns which is done electronically
through a real-time online system to the Directorate General of Taxes via the
internet on the DGT website which aims to provide convenience and convenience
for Taxpayers to prepare and submit Tax Returns (SPT). because it can be sent
anytime and anywhere so that there can be costs and time used by the Taxpayer
for calculating, filling and sending SPT. The purpose of this study was to
determine the implementation of the e-filing program in an effort to increase
mandatory individual compliance at the Pekanbaru Tampan Pratama Tax Service
Office. The type of research used is qualitative research and data collection
techniques based on interviews, observations, documentation and questionnaires.
The results of this study are that the e-filing program has been running well and
provides many conveniences for taxpayers but there are still some obstacles that
occur during implementation, so there are still taxpayers who report their SPT
using a manual system.
Keyword : Implementation, Program, E-filing
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