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All Journal JURNAL LENTERA AKUNTANSI
Sya’bani Nurma Sakinah
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Computer Science & IT Economics, Econometrics & Finance

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ANALISIS IMPLEMENTASI KEBIJAKAN ELECTRONIC FILING SYSTEM PAJAK ORANG PRIBADI APARATUR SIPIL NEGARA PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA DEPOK Sya’bani Nurma Sakinah; Yopy Ratna Dewanti
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1227

Abstract

Technology Development plays the role in influencing modernization of tax system one of them is e-Filing System. E-Filing is a tax filing system electronically that facilitates taxpayers in submitting Tax Return anytime and anywhere. The objective of this study is to analyze the implementation of policy on individual tax e-Filing, obstacles encountered and efforts undertaken in coping with such obstacles at the Public Work and Spatial Planning Office of Depok. This study used qualitative descriptive research method. Result of this study identified that the implementation of e-Filing has been good enough. Some obstacles which can be overcome with efforts carried out from the implementor and taxpayer.
Co-Authors Yopy Ratna Dewanti