IMPLEMENTASI KEBIJAKAN PEMBAYARAN PAJAK PERORANG MELALUI PROGRAM E-FILING DI KANTOR PELAYANAN PAJAK PRATAMA KOTA PALEMBANG ILIR TIMUR

WAHYUNIKA, NUR CAHYA WELLA and Widodo, Slamet and Budiarto, Gatot (2020) IMPLEMENTASI KEBIJAKAN PEMBAYARAN PAJAK PERORANG MELALUI PROGRAM E-FILING DI KANTOR PELAYANAN PAJAK PRATAMA KOTA PALEMBANG ILIR TIMUR. Undergraduate thesis, Sriwijaya University.

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Abstract

This research is backed by a lot of taxpayers who don’t report SPT electronically or through e-filing. This is because there are still many obstacles faced by taxpayers in implementing e-filing program, especially lack of knowledge in the field of taxation, and many don’t understand computer systems and Internet so choose not to use e-filing. The purpose of this research is to know the implementation of the e-filing Program at the primary Tax Service office of Palembang Ilir Timur and the factors of it’s avoidance through analysis, data and information obtained in the field. This research uses qualitative descriptive research methods. Taxpayers at the Office of the primary Tax service Palembang Ilir Timur aren’t fully reported by e-filing and there are still many taxpayers who don’t report annual SPT. The inhibitory factor in the implementation of the program is the facilities in the Office of the primary Tax service Palembang Ilir Timur, different human resources and taxpayer awareness in the annual SPT report on E-filing. Therefore the taxpayer still needs to know more in what is the e-filing program and how the technique of use. This can be done by means of officers of the Tax Service office conducting socialization and conducting tax class more evenly, which is filled with training techniques of using e-filing and socializing the rules of implementation of law, ministerial regulation and government regulations governing the program e-filing. As well as rules governing what if taxpayers don’t report SPT. It can improve the implementation of E-filing program.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Implementasi, Program, e-Filing.
Subjects:	K Law > K Law (General) > K3220 Public policy
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Users 8691 not found.
Date Deposited:	20 Nov 2020 01:41
Last Modified:	20 Nov 2020 01:41
URI:	http://repository.unsri.ac.id/id/eprint/37743

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