Implementation of The E-Filing Program In Improving Taxpayer Compliance at KPP Pratama Pekanbaru Tampan

Keywords: Implementation, E-Filing, Taxpayer, Compliance

Abstract

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.

Downloads

Download data is not yet available.

Author Biographies

Ghina Meilani Rizki, Universitas Riau, Riau, Indoensia

Department Public Administration

Febri Yuliani, Universitas Riau, Riau, Indoensia

Department Public Administration

References

Abdurrakhim, S. (2015). Pengintergrasian Electronic Goverment kedalam Sistem Informasi Rumah Sakit. Publika : Jurnal Ilmu Administrasi Negara, 4(1), 1–20. https://doi.org/10.26418/publika.v4i1.568

Akib, H. (2010). Implementasi kebijakan: Apa, mengapa dan bagaimana. Jurnal Administrasi Publik, 1(1), 1–12.

Aliah, N. (2020). The Role Of E-Filing In Improving Taxpayer Compliance In Indonesia. Accounting and Business Journal. https://journal.pancabudi.ac.id/index.php/ article/view/977

Andreanov, A. (2017). Analisis Penerapan Sistem E-Filing Sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak Dalam Penyampaian Surat Pemberitahuan (SPT) Tahunan Pada Kantor Pelayanan Pajak Pratama Padang Satu - eSkripsi Universitas Andalas [Universitas Andalas]. http://scholar.unand.ac.id/25270/

Anggraeni, A. V. D. (2019). Kualitas Pelayanan Pelaporan SPT Tahunan Pajak Berbasis E-Government Dengan Menggunakan E-Filling (Studi Kasus Karyawan Universitas Jember) [Universitas Jember]. https://repository.unej.ac.id/handle/123456789/97817

Ariani, S. et al. (2022). Impact of IT Leadership on Transformation of the Role of IT in Improving Individual Tax Return Reporting Compliance at the Directorate General of Taxes. Lecture Notes in Networks and Systems, 334, 633–647. https://doi.org/10.1007/978-981-16-6369-7_58

Bakhtiar, A., & Qodir, Z. (2015). Implementasi program keluarga harapan sebagai upaya penanggulangan kemiskinan di kecamatan Berbah Sleman Tahun 2013. Journal of Governance and Public Policy, 2(2). https://doi.org/10.18196/jgpp.2015.0032

Creswell, J. W. (2014). Qualitative inquiry and research design: Choosing among five approaches. Sage Publication.

Darono, A., & Irawati, D. (2015). Service innovation in the complex environment of tax administration: the Indonesian public sector perspective. International Journal of Innovation and Regional Development, 6(1), 102. https://doi.org/10.1504/ijird.2015.067650

Dwiyanto, A. (2017). Manajemen Pelayanan Publik: Peduli Inklusif dan Kolaborasi. In UGM Press.

Fitria, V. D. (2010). Pengaruh pengetahuan perpajakan, kualitas pelayanan, pemeriksaan dan kesadaran terhadap kepatuhan wajib pajak dalam penyampaikan surat pemberitahuan (SPT): studi empiris pada kantor pelayanan pajak di Jakarta Selatan [Universitas Islam Negeri Syarif Hidayatullah Jakarta]. https://repository.uinjkt.ac.id/dspace/handle/123456789/1204

Haryaningsih, S., & Juniwati, J. (2021). Implementasi Program Electronic Filing (E-Filing) Dalam Upaya Peningkatan Kepatuhan Wajib Pajak Orang Pribadi Kota Pontianak Kalimantan Barat Dengan Pemahaman Menuju Era Ekonomi Digital. Jurnal Reformasi Administrasi : Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani, 8(1), 32–41. https://doi.org/10.31334/reformasi.v8i1.1435

Kemenkeu. (2022). Penyampaian SPT Online. Kementerian Keuangan Republik Indonesia. Retrieved April 13, 2022, from https://www.kemenkeu.go.id/page/penyampaian-spt-online/

Lymer, A. et al. (2012). Developments in tax e-filing: Practical views from the coalface. Journal of Applied Accounting Research, 13(3), 212–225. https://doi.org/10.1108/09675421211281290/full/xml

Masdar, S. et al. (2009). Manajemen sumber daya manusia berbasis kompetensi untuk pelayanan publik. Airlangga University Press.

Miles, M. B. et al. (2014). Drawing and Verying Conclusions. Qualitative Data Analysis: A Methods Sourcebook, 275–322. https://doi.org/January 11, 2016

Miles, M. B., & Huberman, A. M. (2014). Analisis Data Kualitatif: Buku Sumber Tentang Metode Baru (Tjetjep Rohendi Rohidi, Penerjemah). UI Press.

Ramadani, T. (2019). Implementasi kebijakan pengelolaan komunikasi publik di kementerian energi dan sumber daya mineral. Jurnal Borneo Administrator, 15(1), 1–18. https://doi.org/10.24258/jba.v15i1.369

Risanti, D. M. (2018). Implementasi E-Filing dalam Penyampaian SPT Tahunan PPh Orang Pribadi sebagai Upaya Peningkatan Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Madiun) [Universitas Brawijaya]. http://repository.ub.ac.id/id/eprint/162146/

Sarantis, D. et al. (2010). A critical assessment of project management methods with respect to electronic government implementation challenges. Systemic Practice and Action Research, 23(4), 301–321. https://doi.org/10.1007/s11213-009-9161-9/tables/3

Satibi, I., & Sudrajat, U. (2019). Strategi implementasi kebijakan penanggulangan kemiskinan di Kota Tasikmalaya. JISPO, 9(2).

Silitonga, D. (2018). Evaluasi implementasi kebijakan publik; Studi kasus UN di Kota Madya Jakarta Pusat. In ESENSI (Vol. 21, Issue 2).

Simpen, I. N. et al. (2019). The Effect of Socialization, Sanction, and E-Filing on Annual SPT Reporting. The 4th International Conference on Energy, Environment, Epidemiology and Information System, 125, 22001. https://doi.org/10.1051/e3sconf/201912522001

Sofi, I. (2021). Efektivitas Bantuan Langsung Tunai Desa dalam pemulihan ekonomi di Desa. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 6(3), 247–262. https://doi.org/10.33105/itrev.v6i3.280

Solichin, A. W. (2012). Analisis kebijakan : Dari formulasi ke penyusunan model-model implementasi kebijakan publik. Bumi Aksara.

Supriatiningsih, S., & Jamil, F. S. (2021). Pengaruh Kebijakan E-Filing, Sanksi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 199–208. https://doi.org/10.37641/jiakes.v9i1.560

Tresiana, N., & Duadji, N. (2020). Implementasi dan evaluasi kebijakan publik. Ghara Ilmu.

Utami, A. P., & Osesoga, M. S. (2017). Analisa Faktor-Faktor Yang Mempengaruhi Penggunaan E-Filing Wajib Pajak Orang Pribadi. Ultima Accounting : Jurnal Ilmu Akuntansi, 9(2), 15–32. https://doi.org/10.31937/akuntansi.v9i2.727

Wahab, S. A. (2012). Analisis kebijakan : Dari formulasi ke penyusunan model-model implementasi kebijakan publik. Bumi Aksara.

Winarsih, E. et al. (2020). Efektivitas Penggunaan E-Filing Dalam Rangka Meningkatkan Kepatuhan Pelaporan Surat Pemberitahuan Tahunan Wajib Pajak Orang Pribadi. INVOICE : Jurnal Ilmu Akuntansi, 2(1), 12–20. https://doi.org/10.26618/inv.v2i1.3181

Yani, R. A. (2013). Proses Pelaporan Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan (PPh) Orang Pribadi dan Badan Pada Kantor Pelayanan Pajak (KPP) Pratama Pekanbaru Tampan [UIN Sultan Syarif Kasim]. In Institusional Repository. http://repository.uin-suska.ac.id/3400/

Published
2022-04-30
How to Cite
Rizki, G. M., & Yuliani, F. (2022). Implementation of The E-Filing Program In Improving Taxpayer Compliance at KPP Pratama Pekanbaru Tampan. Jurnal Magister Administrasi Publik (JMAP), 2(1), 174-185. https://doi.org/10.31629/jmap.v2i1.4320
Section
Articles