Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Riset Akuntansi dan Portofolio Investasi
Mamadoa, Novalinda Jesika
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Penerapan e-system perpajakan PPh Pasal 25 di KPP Pratama Kota Manado Mamadoa, Novalinda Jesika; Wangkar, Anneke; Kindangen, Wulan Deisy
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.284

Abstract

This study aims to determine the implementation of e-system for PPh Article 25 taxation at KPP Pratama Manado. The study was conducted at the Manado Pratama Tax Service Office. The types of data used in the study were primary data and secondary data. This study used qualitative descriptive analysis techniques. The results of the study indicate that (1) The implementation of e-system for taxation for receiving PPh Article 25 at KPP Pratama has been quite effective, (2) Its implementation for individual taxpayers has not been effective because there are still taxpayers who are confused about how to operate the system. This study is expected to provide information about e-system taxation that makes it easier for taxpayers to carry out their tax obligations.
Co-Authors Anneke Wangkar Kindangen, Wulan Deisy