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Journal : Asian Journal of Applied Business and Management (AJABM)

Analysis of the Application of E-Filing in Efforts to Improve Taxpayer Compliance in Submitting Annual Tax Returns at the Manado Primary Tax Service Office Rachel Danielle Adriana Aling; Robert Lambey; Sonny Pangerapan
Asian Journal of Applied Business and Management Vol. 2 No. 4 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v2i4.6804

Abstract

E-filing is a way of submitting Annual Tax Return electronically and in real time through the DJP Online tax e-filing website or applications managed by tax application service providers (ASP). This research was conducted to evaluate the implementation of the e-filing system at KPP Pratama Manado with the aim of improving taxpayer compliance and identifying factors that support and hinder the implementation of e-filing. The research method used is qualitative with a descriptive approach. The results showed that the use of e-filing has a good impact on the level of taxpayer compliance, especially for individual taxpayers. In addition, the results identify the benefits and challenges faced by taxpayers and KPP Pratama Manado in dealing with e-filing.
Co-Authors Agus T. Poputra Ajeng Citralarasati Mardjani Akhyar Tipan, Akhyar Aud, Lia Baguna, Stacy Englyn Barasongka, Meyke N. W. P. Bogar, Joel Jonathan Mahonis Carolina Carolina, Carolina D. Latjandu, Lady Datu, Christian V. David P. E. Saerang David P.E Saerang David Paul Elia Saerang Devika Korua, Devika Dunggio, Valda Eman, Golda Amelia Fajriansyah, Yudi Febyola Yona Barguna Feisi Ninsi Prong Firginia Byll Fitria Novita Ningtyas Gabriela Fiolita Pandoh, Gabriela Fiolita Gerungai, Natalia Gombo, Marselino Grace B. Nangoi halim, syalomitha Harijanto Sabijono Hendrik Gamaliel Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Inggriani Elim Jantje J. Tinangon Jantje J. Tinangon Jenny Morasa Jullie J Sondakh Kadjudju, Delyane Kalumata, Novita Kamaruddin, Ani Karamoy , Herman Kartika, Citra Ayu Kawenas, Calvien Koagouw, Brenda KOLEANGAN, Justy Nathaneil Pangkey KOPOJOS, Peter Marshall Lady D. Latjandu Lakada, Injilita Novitasari Linda Lambey, Linda Lintje Kalangi Lolowang, Missi Injilia Makahinda, Edgar Eleazar Makalew, Maria Debora Malango, Dea Ananda Mangeber, Sandy Robert Mangirang, Regina M. Maradesa, Djeini Marsel, Alprayanto Megi Afrilia, Megi Merlin Gebriela Katiandagho Monalisa . Moniaga, Maura Agustin Angelica Munaiseche, Claudio V. Nangoi, Grace B Natasya, Toisuta Novenia Novita Melina Kumesan, Novita Melina Pailaha, Marcelio Piay, Yeremia Stevanus Elim Pitoy, Elsa Samaria Polii, Florida P. K. Poluakan, Marselino Jeheskiel Ponto, Regina G. G. Pontoh, Arthur Johanes Poputra, Agus T. T. Pricilia Veronika Timban, Pricilia Veronika R. Jordan Niratmika Baskoro, R. Jordan Niratmika Rachel Danielle Adriana Aling Ratnasari, Cicillia Rawis, Gracela Renaldy Fernando Rolos, Renaldy Fernando Rika Dwi Aprianty, Rika Dwi Rompas, Debora Helen Rompas, Jarden Natanael Rorimpandey, Gabriela G. Rorimpandey, Mutiara Deivana Rotinsulu, Megantika J. sagemba, ahgnes olivya Sahabati, Nathasya Claritha Edith Salim, Yuricha Fransis Aprilia Sarundayang, Markus Stenny SENDIANG, Melvin Keneth Warguna Sheren Korompis Sifrid S. Pangemanan Sintje Rondonuwu, Sintje Sompotan, Kleef Sondakh, Jullie Jeannete Sonny Pangerapan Stanly W. Alexander Steven J. Tangkuman Supardi, Rendi Yehezkiel Tambunan, Erwin H. Tawas, Viktor B. J. The, Gabriela Stefanny Timang, Agusta Komeshky Treesje Runtu Treestje Runtu Uisuma, Putri Melani L Usman, Iin Febrianti Ventje Ilat Voerman, Chriseva D. F. Wae, Dominika Wajongkere, Jessica Warongan, Jessy D. L Weku, Priscillia WIBOWO, Ahrizlia Sahidevi WIJAYA, Aureliano G T B Winston Pontoh Wulan D. Kindangen, Wulan D. Zwingly Juliano Stefanus Pangkey, Zwingly Juliano Stefanus