Pelaporan SPT Melalui Media Elektronik (E-SPT Dan E-Filing) Dalam Rangka Meningkatkan Pelayanan Pajak Terhadap Wajib Pajak (Studi Kasus Pada KPP Pratama Jakarta Mampang Prapatan)

Media Sari, Chycilia Ayu (2012) Pelaporan SPT Melalui Media Elektronik (E-SPT Dan E-Filing) Dalam Rangka Meningkatkan Pelayanan Pajak Terhadap Wajib Pajak (Studi Kasus Pada KPP Pratama Jakarta Mampang Prapatan). S1 thesis, STIE Indonesia Banking School.

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Abstract

Taxes are a vital source of revenue for the country. It is inevitable that the tax has an important role in supporting the implementation of the state, particularly to development financing. Therefore, we need a policy to increase tax revenues. One of the policies conducted by the Directorate General of Taxation is to do a tax reform that is in the form of improvements to policy and tax administration system. Tax administration reform carried out with the main goal to improve taxpayer compliance with taxation obligations through the modernization of tax administration. One of these modernization activities are in terms of reporting Tax (SPT) electronically. Electronic SPT is divided into two ways, through the computer (e-SPT) and via internet (e-Filing). The purpose of this study was to get an overview about the process of implementing of SPT reporting performed by the Kantor Pelayanan Pajak (KPP) Pratama Jakarta Mampang Prapatan or Taxpayer, and know the benefits gained by the KPP and the taxpayer, and the obstacles faced by KPP in the reporting using e-SPT, and the last is to determine the development of Taxpayers who use Electronic SPT and the number of reporting with the implementation of Electronic SPT. The results obtained show that this application makes the processing of tax to be much faster, e asier, precise, accurate, and efficient for all parties concerned in it. Therefore, this study suggested that use of Electronic SPT may be required to Taxpayers who reported the SPT for the creation of tax reform is expected. Keywords: Reporting SPT, Electronic SPT, e-SPT, e-Filing, Tax Services.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 16 Nov 2020 08:36
Last Modified: 16 Nov 2020 08:36
URI: http://repository.ibs.ac.id/id/eprint/1207

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