Author:
Imbang Theafilia Viona,Walandouw Stanley Kho,Weku Priscillia
Abstract
E-filing is an annual tax return in the form of an electronic form, and its delivery is done in the format of digital data. The purpose of this research is to determine the level of compliance of individual taxpayers in reporting annual tax returns through the e-Filing system during the COVID-19 pandemic, and to determine the constraints and efforts to improve taxpayer compliance. The research method used is descriptive qualitative and descriptive quantitative, for data obtained from the results of documentation and interviews. The results of this research is so many taxpayers have used e-Filing because of its practicality, more spesifically also because of the implementation of a social distancing system which aims to avoid direct contact with tax officials. KPP Pratama Manado also continues to provide education and socialization through social media platforms to taxpayers who still do not understand the e-Filing system.
Publisher
Widyantara Nawasena Raharja Foundation
Reference21 articles.
1. Anjanni, I. L. P., Hapsari, D. W., & Asalam, A. G. (2019). Pengaruh penerapan self assessment system, pengetahuan wajib pajak, dan kualitas pelayanan terhadap kepatuhan wajib pajak (Studi pada wajib pajak orang pribadi non karyawan di KPP Pratama Ciamis tahun 2017). Jurnal Akademi Akuntansi, 2(1), 11–19. https://doi.org/10.22219/jaa.v2i1.8172
2. Destiani, H., & Arief, A. (2023). Pengaruh kinerja account representative, self assessment system, kesadaran wajib pajak dan kepercayaan wajib pajak terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Jakarta Koja tahun 2022. Jurnal Ekonomi Trisakti, 3(2), 3363–3372. https://doi.org/10.25105/jet.v3i2.18103
3. Erawati, T., & Pelu, G. M. M. (2021). Pengaruh pengetahuan perpajakan, self assesment system, e-filing dan sanksi pajak terhadap motivasi wajib pajak orang pribadi dalam membayar pajak (Studi kasus pada Kantor Pelayanan Pajak Pratama Yogyakarta). Jurnal Ilmiah Akuntansi, 12(3), 74–83. https://ejournal.unibba.ac.id/index.php/akurat/article/view/673
4. Fitdra, M. I. I., & Inayati. (2022). Self-assessment system in Indonesian taxation: Weakness or strength? Publica: Jurnal Pemikiran Administrasi Negara, 14(1), 54–64. https://doi.org/10.15575/jpan.v14i1.17791
5. Gusti, A. D., & Muid, D. (2023). Pengaruh pelaksanaan self assessment system dan penerapan Tax Electronic System (TES) terhadap kepatuhan wajib pajak orang pribadi dalam negeri di Kota Bontang. Diponegoro Journal of Accounting, 12(4), 1–14. https://ejournal3.undip.ac.id/index.php/accounting/article/view/41591
Cited by
2 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献