ANALISIS PENGGUNAAN E-FILING PADA WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU

EVITASARI, CINTHYA and Budiyanto, Muhammad Nur and Effendi, Sofyan (2023) ANALISIS PENGGUNAAN E-FILING PADA WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG SEBERANG ULU. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to examine the use of e-Filing by Individual Taxpayers in filing Annual Tax Returns (SPT) at the Tax Service Office in Palembang Seberang Ulu Pratama. This study employed a qualitative approach, which entailed gathering and interpreting existing data. Data gathered through interviews and observation. According to the findings of this study, the use of e-Filing in reporting SPT and tax rules and regulations is in conformity with formal taxation. Individual taxpayers who use e-Filing to report their annual SPT increase year after year and have a beneficial impact. Nonetheless, some challenges remain in the application of e-Filing.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	E-Filling, KPP Palembang Seberang Ulu
Subjects:	H Social Sciences > HJ Public Finance > HJ2338 Taxation of government property
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Cinthya Evitasari
Date Deposited:	09 Aug 2023 08:14
Last Modified:	09 Aug 2023 08:14
URI:	http://repository.unsri.ac.id/id/eprint/126729

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