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Journal : Jurnal Perpajakan

EVALUASI PENGGUNAAN SISTEM E-FILING LOADER E-SPT ATAS PPh BADAN SEBAGAI UPAYA PENGENDALIAN INTERNAL DI KPP PRATAMA MEDAN POLONIA , Oktarini Khamilah Siregar
JURNAL PERPAJAKAN Vol 1 No 1 (2019): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sistem pelaporan online dalam pelaporan pajak yang diterapkan pihak Direktorat Jendral Pajak secara otomatis memberikan pilihan kemudahan bagi wajib pajak yang memiliki kesibukan padat namun ingin melaporkan Surat Pemberitahuan Tahunannya dimana saja tanpa perlu mengantri menghabiskan waktu lama di tempat pelayanan terpadu. E-filing loader e-spt atas PPh Badan di Kantor Pelayanan Pajak Pratama Medan Polonia diharapkan dapat membantu pihak internal dalam mencapai target yang diharapkan melalui sistem nya. Tujuan penelitian ini adalah untuk mengevaluasi sistem E-filing loader e-spt atas PPh Badan apakah dapat membantu dalam upaya pengendalian internal melalui kriteria perencanaan sistem, proses pelaksanaan sistem, penggunaan sistem, dan manfaat dan tujuan sistem yang dimiliki. Berdasarkan evaluasi yang telah saya lakukan melalui sistem Wawancara terkait kriteria yang telah ditentukan menunjukkan bahwa penggunaan sistem E-filing loader e-spt atas PPh Badan sudah cukup membantu pihak pajak dalam mengumpulkan Surta Pemberitahuan Tahunan sebagai upaya pengendalian internal di Kantor Pelayanan Pajak Pratama Medan Polonia.
EVALUASI PENGGUNAAN SISTEM E-FILING LOADER E-SPT ATAS PPh BADAN SEBAGAI UPAYA PENGENDALIAN INTERNAL DI KPP PRATAMA MEDAN POLONIA Siregar, Oktarini Khamilah; Aulia, Nurul
JURNAL PERPAJAKAN Vol 7 No 1 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i1.4961

Abstract

Online reporting system in tax reporting implemented by the Directorate General of Taxation automatically provides convenience options for taxpayers who have a busy schedule but want to report their Annual Notification anywhere without the need to queue to spend a long time in an integrated service place. The e-filing loader e-spt for Corporate Income Tax at the Medan Polonia Primary Tax Service Office is expected to assist internal parties in achieving the expected targets through its system. The purpose of this study is to evaluate the e-filing loader e-spt system of the Corporate Income Tax whether it can help in internal control efforts through system planning criteria, the system implementation process, the use of the system, and the benefits and objectives of the system. Based on the evaluation that I have done through the Interview system related to predetermined criteria, it shows that the use of the E-filing loader e-spt system for Corporate Income Tax is sufficient to assist the tax authorities in collecting Annual Notification Notification as an internal control effort at the Medan Polonia Primary Tax Service Office.