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Soesilawati Soema Atmaja
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ANALISIS PENYAMPAIAN SPT TAHUNAN ORANG PRIBADI DALAM PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP SURABAYA GENTENG Dina Nur Faizah; Soesilawati Soema Atmaja
Ekomania Vol. 9 No. 3 (2023): April 2023
Publisher : Ekomania

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Abstract

This study aims to submit the Annual SPT and for income tax receipts to decline or not reach the target at KPP Pratama Tile. This study uses a descriptive approach and data collection techniques used in this study are documentation, interviews and literature studies with related parties. The analysis technique is a descriptive method which is a method by formulating attention to solving the problems it faces, where the data that has been compiled and collected and analyzed can provide an overview, so it can be concluded from the data processing carried out based on the results of this study there are still individual taxpayers submit Annual SPT to KPP Pratamma Surabaya Tile. The understanding of taxpayers in submitting Tuhunan SPT is very much so that it can cause income tax revenues to increase and reach the target. The population in this study are taxpayers who carry out their obligations in reporting annual tax returns through e-filing. Meanwhile, the samples in this study are taxpayers who report their annual tax returns accompanied by tax volunteers. The results of this study indicate that the assistance activities of Taxpayers by Tax Volunteers in assisting the filling of the Annual Individual Annual Tax Return are very effective. This can be seen from the delivery of tax volunteers can provide taxpayer satisfaction. Taxpayers are very satisfied with the assistance of Tax Volunteers because the annual SPT reporting process becomes easier, faster and Tax Volunteers are able to guide Taxpayers in filling out their SPT.