Gea, Ganda Parsaoran Rara Dodo and Safelia, Nela (2021) Prosedur Pelaporan Pajak Penghasilan Dengan Sistem E-filing Pada Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Jambi. D3 thesis, Universitas Jambi.
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Abstract
ABSTRAK Sistem elektronik e-filing merupakan suatu solusi yang dibuat oleh DJP untuk memudahkan wajib pajak dalam memenuhi kewajiban perpajakannya,kerena dengan adanya e-filing wajib pajak tidak diharuskan lagi mendatangi secara langsung ke Kantor Pelayanan Pajak Pratama untuk memenuhi kewajiban perpajakannya atau dengan mengirimnya melalui Kantor Pos secara tercatat atau ketentuan lain sesuai dengan Undang-undang. Tujuan dari penelitian ini adalah untuk mengetahui prosedur pelaporan pajak penghasilan melalui e-filing di kantor wilayah Direktorat Jenderal Perbendaharaan Provinsi Jambi dan mengetahui manfaat dari e-filing bagi Wajib Pajak Orang Pribadi saat melaporkan SPT Tahunan di kantor wilayah Direktorat Jenderal Perbendaharaan Provinsi Jambi. Penelitian ini merupakan penelitian kualitatif deskriptif. Penelitian ini dilakukan dengan cara pengamatan secara langsung di kantor wilayah Direktorat Jenderal Perbendaharaan Provinsi Jambi. Hasil penelitian menunjukan bahwa Prosedur dalam melaporkan pajak SPT melalui E-Filing memungkinkan wajib pajak tidak perlu datang ke kantor Pelayanan Pajak. Pelaporan SPT Tahunan melalui efiling menggunakan sistem komputerisasi dan harus terhubung dengan jaringan internet. Kanwil DJPB Provinsi Jambi merasa terbantu dengan adanya penerapan e-filing, pegawai yang ada di Kantor Pajak bisa mempercepat penerimaan laporan SPT dari Wajib Pajak yang melapor, mendapaktan data Wajib Pajak dengan akurat dan dapat mempercepat pengarsipan SPT. Kata Kunci : Wajib Pajak, E-filling, pelaporan wajib pajak ABSTRACT The electronic e-filing system is a solution created by the DGT to make it easier for taxpayers to fulfill their tax obligations, because with e-filing, taxpayers are no longer required to come directly to the Pratama Tax Service Office to fulfill their tax obligations or by sending them through the Post Office. registered or other provisions in accordance with the Act. The purpose of this study was to determine the procedure for reporting income tax through e-filing at the regional office of the Directorate General of Treasury of Jambi Province and to find out the benefits of e-filing for individual taxpayers when reporting annual tax returns at the regional office of the Directorate General of Treasury of Jambi Province. This research is a descriptive qualitative research. This research was conducted by direct observation at the regional office of the Directorate General of Treasury of Jambi Province. The results of the study show that the procedure for reporting SPT taxes through E-Filing allows taxpayers not to need to come to the Tax Service office. Annual SPT reporting through efiling uses a computerized system and must be connected to the internet network. The Regional DJPB Office of Jambi Province feels helped by the implementation of e-filing, employees at the Tax Office can accelerate receipt of SPT reports from reporting taxpayers, obtain accurate taxpayer data and can speed up SPT filing. Keywords: Taxpayer, E-filling, taxpayer reporting
| Type: | Thesis (D3) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Perpajakan |
| Depositing User: | GANDA PARSAORAN RARA DODO GEA |
| Date Deposited: | 21 Jun 2021 03:12 |
| Last Modified: | 21 Jun 2021 03:12 |
| URI: | https://repository.unja.ac.id/id/eprint/21143 |
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