IMPLEMENTASI PROGRAM ELECTRONIC FILING (E-FILING) DALAM UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA ILIR BARAT PALEMBANG

SIDI, M THORIQ PURNAMA and Meutia, Inten and Rahmawati, Meita (2023) IMPLEMENTASI PROGRAM ELECTRONIC FILING (E-FILING) DALAM UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA ILIR BARAT PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Along with technological developments, the tax reporting system has been modernized, namely using an online reporting system known as e-Filing. This study aims to determine the implementation of the electronic filing (e-Filing) program, identify the use of e-Filing and analyze the compliance level of Individual Taxpayers (WPOP). The method used in this research is descriptive qualitative. Sources of data in this study were interviews, the number of WPOP e-Filing users and the number of timely WPOP reporting in 2018-2021. The object of research is KPP Pratama Ilir Barat Palembang. The results of this study indicate that although the level of implementation and utilization of e-Filing has increased, it cannot be said to be effective and has no effect on the level of taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	e-Filing, WPOP, kepatuhan wajib pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M Thoriq Purnama Sidi
Date Deposited:	17 Jan 2023 07:08
Last Modified:	17 Jan 2023 07:08
URI:	http://repository.unsri.ac.id/id/eprint/86496

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