CD Skripsi
Efektivitas Program Pembayaran Pajak Elektronik(E-Billing) Dikantor Pelayanan Pajak Pratama Tampan Kota Pekanbaru
E-billing is a program carried out by the Directorate General of Taxes in the field of tax
payments. Payment reform is expected to make it easier for taxpayers to make tax payments,
because taxpayers do not need to come to the tax office. The theory used in this study is the
effectiveness theory of Campbell (1989) in Mutiarin (2014) with 5 (five) indicators: Program
Success, Target Success, Program Satisfaction, Output and Input Levels, Achievement of
Overall Goals. The purpose of this study was to determine the effectiveness of electronic tax
payments (e-billing) and the inhibiting factors of the effectiveness of electronic tax payments
(e-billing) at the Pekanbaru Tampan Tax Service Office. By using qualitative research
methods with data collection techniques by observation, interviews, and documentation. This
study resulted that electronic tax payments (e-billing) at the Pekanbaru Tampan Pratama Tax
Service Office were optimally measured by 5 indicators. The inhibiting factors for the
Effectiveness of Electronic Tax Payments (e-billing) at the Pekanbaru Tampan Pratama Tax
Service Office are down servers, network connections and the existence of technology gaps
between taxpayers.
* Keywords : e-billing, Tax Payment System, Effectiveness
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