Implementation of The E-Filing Program In Improving Taxpayer Compliance at KPP Pratama Pekanbaru Tampan
DOI:
https://doi.org/10.31629/jmap.v2i1.4320Keywords:
Implementation, E-Filing, Taxpayer, ComplianceAbstract
The Directorate General of Taxes has made changes, such as streamlining business procedures and creating an electronic filing system, or e-Filing, using information and communication technology. E-Filling was a program for electronically filling out and reporting Taxpayer Tax Return (SPT) to the Directorate General of Taxes (DGT) through the internet on the DGT website, with the goal of providing ease and convenience for Taxpayers in compiling and submitting Tax Returns (E-Filing). SPT) due to the fact that costs can be sent anywhere and at any time in order to occur, as well as the time spent by the taxpayer to compute, fill out, and report the SPT. The objective of this study is to see how the e-filling program was implemented at KPP Pratama Pekanbaru Tampan in order to improve individual taxpayer compliance. Qualitative research with data collection procedures such as interviews, observations, documentation, and retrieval/questionnairess was used. The findings of this study show that while the e-filling program is working well and provide numerous benefits to taxpayers, there are stilll some taxpayers who report their SPT via a manual system due to problems encountered during deployment.
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