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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Mohamad Husni
Universitas Bina Bangsa Banten
Economics, Econometrics & Finance

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ANALISIS PENERAPAN E-FILLING SEBAGAI UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK BADAN DALAM PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK BADAN DI KPP PRATAMA PANDEGLANG Mohamad Husni; Susi Susanti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 5 No. 1 (2018)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.724 KB) | DOI: 10.30656/jak.v5i1.503

Abstract

In realizing modern tax administration system that the government provide an application that can be used for charging the taxpayer, reporting notification letter (SPT) is precise, fast, and secure. The purpose of this study was to analyze the implementation of e- filing as an effort to increase tax compliance in the delivery of a notice (SPT) Annual taxpayer on STO Pandeglang.This study used a qualitative approach, by conducting a case study. by analyzing and understanding the issues related to tax compliance in the submission of their annual tax return taxpayer, analyze, investigate, and determine conclusions. Results of research showed there are some findings that an increase in the delivery of a notice (SPT) in 2015 and increased taxpayer compliance rate in 2015. It can be concluded that the implementation of e-filing can improve taxpayer compliance in the submission of annual returns taxpayers in KPP PRATAMA PANDEGLANG. 
Co-Authors Susi Susanti