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Putri Kemala Dewi Lubis
Universitas Negeri Medan
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Journal : International Journal of Trends in Accounting Research

 1 
Analysis of The Application Of E-SPT in The Annual Tax Return Reporting of Corporate Taxpayers at The Medan City Primary Tax Office Putri Kemala Dewi Lubis; Eliza Putri
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This research aims to find out the application of the e-SPT PPh agency in KPP Pratama Medan Kota and cause the Taxpayer Agency not to deliver the annual SPT through e-SPT at the Medan Kota Primary Tax Service Office. The approach used in this study uses quantitative descriptive, and the data collection techniques used in this study are documentation and interview techniques. Data is analyzed by collecting the data of the taxpayer of the agency, calculating the percentage of corporate taxpayers who report annual SPT through manuals and e-SPT and conducting analysis of the results obtained. The results showed that many Corporate Taxpayers do not report SPT through e-SPT due to the electronic SPT reporting system frequent database error and lack of understanding of the Taxpayer Agency about reporting SPT through e-SPT as well as taxpayer indifference to its tax obligations. Taxpayers do not know about tax penalties such as administrative sanctions (fines, interest) or criminal sanctions that it obtains due to negligence in reporting the agency's annual SPT.
Co-Authors Adinda Ulina Barus Afina Charolin Agnes Avenia Barus Agnes Avenia Br Barus Ami Dianita Andri Hasmawi Harahap Arsiska Sari Atika Atayarisah Lubis Aulia Nurfitriana Avis Raja Satya Purba Boy Mangasi Tua Siregar Boy Sitompul Charles Fransiscus Ambarita Christin Lince Natalia Manalu Debora Tarigas Marpaung Della Aulia Br. Ginting Desry R Tarigan Dicky Effendi Elisabeth Fitryani Manik Elisabeth Fitryany Manik Eliza Putri Elrisa Marsanda Br Ginting Elsa Situmorang Elsadai Ria Veronika Enjel Elfrida Purba Enwanda Nia Monika Br Sinaga Erni Susilawati Purba Erni Susilawati Purba Ester Tiorida Br Manik Evi Suryani Harahap Fadhil Irfansyah Fani Magdalena Girsang Fatimah Azzhara Fauzan Zuhri Siahaan Feryanto Nababan Filza Rasyikah Firman Saputra Fitrah Maya sari H Fitri Novi Yanti Munthe Fitria I Manjo Gia Cinta Saria Manik Gita Nurhalizah Pasaribu Hana Ema Nuela Sinaga Henny Mawarta Siregar Hotman Siboro Hwan Daniel Icha Riska Gloria Nainggolan Iin Sintia Ikhsan, Arfan Ira Natalanta Lumban Gaol Jeane Alisya Jelita Maria Christine Samosir Jeremi Putranta Jesica Jesica Josua Adrio Sihombing Juli Kristabel Sinaga Jumay Eferta Tarigan Karina Zahra Khairani Alawiyah Matondang Kristin Margaretha Simarmata Kumala, Ratih Laura Magdalena Tambunan Laura, Magdalena Tambunan Lily Handayani Lola Alvita Hasugian Lussyana Karolina Sidebang Malvira Pohan Maria Audina Rumapea Maria Elpida Manalu Muhamad Abdul Zahar Muhammad Nazly Azrai Nadiyah Mawaddah Namira Ufrida Rahmi Natasia Theofani Margaret Nia Angelia Sihombing Nur Asri Elita Daulay Nur Indah Melani Aruan Nur Umamah Nurika Fahqna Hidayah Nurita Pasaribu Nurul Azmi Penus Sinurat Pitri Aulia Usman Lubis Pricilla Ribka Clemen Bara Putri Chindya Putri Nidia Sapma Putri Wulan Anjelina Waruwu Radja Marihat Batu Bara Rafael Benediktus Rafli Rafli Rana Nabillah Rani P. Sari Hutabarat Renny Juliadi Revita Yuni Rio Ricardo Damanik Riris Hotma Roito Manalu Rizky Fadly Rouli Milenia Qwint Siboro Rut Marina Pasaribu Salsabillah Nurul Izza Samuel Sianturi Samuel Tobing Santi Apriani Br Sihotang Sayyidina Sayyidina Sernanda putri Darma Shafdana Mora Ritonga Sharma Juliana Silaban Sheryl Valencia Pangaribuan Silvi Aulia Sitorus Simeon Adrian Simatupang Simeon Adrian Simatupung Sindy Mariani Br Perangin-Angin Sofiah Nurlianti Sofiah Nurlianti Sophia Hanum Suhendra Suhendra Suhendra Syahrijal Hidayat Syamsul Allim Tamaria Br. Sidebang Teguh Adriansyah Tia Handani Tinti Sriyani Tiolina Evi Tri Kurnia Triana Siahaan Venesia Delila A Napitupulu Wahyudi Ramadhan Yan Septian Yefoni Valentina Banjar Yosua Simanjuntak Yuni Sari Simangunsong