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Journal : Journal of International Conference Proceedings

The Analysis of E-System Effectiveness to Increase Individual Taxpayer Compliance in Submitting Annual Returns Parintak, Ulvy Restiana; Awaluddin, Ishak; Tamburaka, Sulvariany; Hadisantoso, Erwin
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3346

Abstract

This study aims to determine the effectiveness and role of the electronic taxation system in enhancing taxpayer compliance. Data collection methods in this study included questionnaires, interviews, and documentation, analyzed using descriptive techniques. The results showed that the efficiency of the electronic taxation system, particularly in the form of e-SPT within the Kendari General Tax Administration, was classified as effective in 2020. This indicates that the e-SPT application was implemented effectively, simplifying the process for taxpayers to complete their annual tax returns (SPT) electronically. Similarly, the effectiveness of the electronic system in the form of an electronic archive in 2020 was classified as very effective. This signifies that electronic media are highly beneficial for taxpayers in reporting SPT, as the system operates online and in real-time. Additionally, the number of SPT reports increased significantly with the availability of an electronic archive compared to the manual reporting system. Consequently, the improved efficiency of the electronic taxation system was strongly correlated with a higher level of taxpayer compliance, as taxpayers fulfilled their tax obligations to the maximum.Keywords: Compliance; e-Filing; e-SPT; Personal Taxpayer; Taxation e-System
Co-Authors A.Pitriani Agil Hidayat Aldino Pasha Alfiansyah, Muhammad Andri Andi Basru Wawo Andi Basru Wawo Annisa Fitrah Yulianti Anto, La Ode Anto, La Ode Apriyanti ARIFUDDIN Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Mas’ud Arnadi Chairunnas Bahar Bahar, Bahar Baqdal Dali, Nasrullah Dewangga, Puspa Djumatria, Wa Ode Sitti Elfa Aulia Aqilah Fasihu, La Ode Muhammad Saum Fitriaman Fitriaman Fitriaman H. Hasbuddin, H. Hasbuddin Haris, Sarlis Hasbudin Hasbudin Hidayat, Fadlan Husin Icham , Maulana Ika Maya Sari Ika Maya Sari Intihanah Intihanah Ishak Awaluddin Ishak Awaluddin Juliana kartowiyono, kartowiyono La ode Alibar La Ode Anto La Ode Anto La Ode Suriadi La Ode Suriadi, La Ode Lestari, Whidy Bintang Marni Muh. Azdar Setiawan Muh. Ridwan Muh. Syaiful Saehu Muhammad Fachmi Idris Mulyati Akib Mulyati Akib Mulyati Akib, Mulyati Muntu Abdullah, Muntu Mutiara Arianto Nagu, Nadhirah Nasrullah Dali Nitri Mirosea Noki, Noki Nugrawati, Ersita Nur Asni Nurdin, Emillia Nurnaluri, Sitti Nursaban Rommy Suleman Nursin Nursin Nurul Ittaqullah Nurwijayanti Ode, Tasya Aulia wa Parintak, Ulvy Restiana Patima Purnaman, Si Made Ngurah Putera, Asrip Putri Maharani Fatiha silondae Putry, St. Syadiah Ramadhan, Andi Muh. Fuad Ramadhan, Andi Muhammad Fuad Reza Anwar Eri Riski Amalia Madi Rosnawintang, Rosnawintang Safaruddin Sahidin Nurdin Samrin, La Ode Muhammad Arfan Si Made Ngurah Purnaman Sri Astuty Sulfian Sulvariany Tamburaka Sulvariany Tamburaka, Sulvariany Syahrir, Sasmita Nabila Syaiah TATI NURHAYATI Triani, Neks Tuti Dharmawati Vina Olivia Pebrianti Wawo, Andi Basru Zaikin, Muhammad Zainuddin Saenong, Zainuddin