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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Kemitraan Masyarakat
Rizky Hairiana
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Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health

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Pengaruh Perubahan Pelaporan Surat Pemberitahuan (SPT) Tahunan dari Manual ke Elektronik (E-Filing) bagi Efesiensi Administrasi di Indonesia Rizky Hairiana; Lia Amelia; Atiqah Amalya Azzahra; Ali Murthado Emzaed
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.943

Abstract

This study aims to analyze the impact of the transition from manual to electronic (e-Filing) annual tax return (SPT) reporting on the efficiency of tax administration in Indonesia. Indonesia adopts a self-assessment system, granting taxpayers full trust to report and calculate their own tax obligations. However, manual SPT reporting often leads to challenges such as slow processes, human error risks, and high administrative burdens. To address these issues, the government has implemented an electronic filing system (e-Filing) as part of its tax service modernization efforts. This research employs a qualitative library research method by reviewing literature, regulations, and previous relevant studies. The findings indicate that e-Filing significantly enhances administrative efficiency, accelerates processes, reduces operational costs, and improves data accuracy and security. The implications of this research highlight the importance of optimizing socialization, training, and further development of the e-Filing system to encourage more taxpayers to shift to electronic reporting, thereby fostering a more modern, transparent, and accountable tax administration.
Optimalisasi Kompetensi Kerja Melalui Program Praktek Kemahiran Hukum II bagi Mahasiswa Magang di Kanwil Kemenkum Kalteng Rizky Hairiana; Almas Jaitun; Ahmad Sukma Nugraha; Nadilla Oktaviany; Nurul Nurul; Noor Adiyati; Rafik Patrajaya
Jurnal Kemitraan Masyarakat Vol. 2 No. 4 (2025): Desember : Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v2i4.2496

Abstract

The Legal Proficiency Practice Program II is an activity designed to connect the academic competence of students with the needs of work in legal institutions, one of which is the Regional Office of the Ministry of Law in Central Kalimantan. The main problem raised in this activity is how the optimization of student work competence can be achieved through direct involvement in the legal bureaucracy environment. The purpose is to provide a real professional experience, strengthen students' understanding of legal and administrative tasks, and form a professional identity as a prospective legal practitioner. The methods used include the placement of students with a rotation system in various work units for 30 days, observation of bureaucratic activities, involvement in substantive and administrative tasks. The implementation results show that the direct involvement of students in various work units can improve technical competencies, such as document management, meeting assistance, and information services, as well as develop non-technical competencies such as work ethics, communication, discipline, and time management. The internalization of PASTI values and the reflection process through the logbook also strengthens the formation of students' professional identity. Overall, the PKH II program is proven to be effective in optimizing the work competence of students and increasing their readiness to enter the world of the legal profession.
Co-Authors Ahmad Sukma Nugraha Ali Murthado Emzaed Almas Jaitun Atiqah Amalya Azzahra Lia Amelia Nadilla Oktaviany Noor Adiyati Nurul Nurul Rafik Patrajaya