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Amdayani, Lia
JURNAL AKUNTANSI DAN KEUANGAN

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ANALISIS PENERAPAN SISTEM E-FILING DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN (SPT) WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PRATAMA KENDARI) Akib, Mulyati; Amdayani, Lia
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT This research aims to know the difference between a taxpayer compliance in conveying SPT Annual PPh WPOP before and after the application of the system of e-filing on the KPP Pratama Kendari. In this study, the data sources used are primary and secondary data. The methods used in this research is a descriptive analysis to describe and explain the result of taxpayer compliance ratio for 3 years before and after implementing the e-filing system. Based on the results of the study it can be concluded that there is no difference between a taxpayer compliance reports annual PPh WPOP before and after the implementation of the e-filing system. This is attempted from the research results obtained the value of user contributions to e-filing tax until the year 2014 of only 3,94%, thus it can be said the implementation of the e-filing system has yet to give a positive effect against a compliance ratio of tax payers caused yet effective use of e-filing system so that it can not be a powerful solution to improve Taxpayer Compliance in conveying SPT Annual PPh WPOP in KPP Pratama Kendari. Keywords: e-filing System and Taxpayer Compliance
Co-Authors Mulyati Akib, Mulyati