Jurnal Akuntansi dan Perpajakan
Vol 6, No 1 (2020): March 2020

Efektifitas layanan e-filing terhadap Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Malang Selatan

Saman Abdul Aziz (Universitas of Merdeka Malang)
Gella Intan Adestya (universitas Merdeka malang)



Article Info

Publish Date
11 Sep 2020

Abstract

This study aims to evaluate e-filing services by tax authorities to individual taxpayers, know the level of effectiveness based on the data of effective individual taxpayers who use e-filing, and know the effectiveness of the target and the realization of the use of e-filing whether it has been realized properly. Data collection techniques in this study are by interview and documentation. The data analysis technique used is qualitative and quantitative descriptive analysis. The results of this study are that the quality of e-filing services in South Malang KPP Pratama has been very good, the effectiveness of using e-filing based on effective Personal Taxpayer data is still not effective because there are still significant differences with the submission of Annual Tax Returns manually but already has increased every year, the target and realization of submission of Annual Tax Returns for Individual Taxpayers using e-filing has been achieved well and continues to increase for each year. DOI: 10.26905/ap.v6i1.380210.26905/ap.v6i1.380210.26905/ap.v6i1.380210.26905/ap.v6i1.380210.26905/ap.v6i1.380210.26905/ap.v6i1.3802

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Journal Info

Abbrev

ap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) publishes theoretical and empirical research across all the major fields of accounting and taxes research. It serves as a forum for all the academicians, research scholars, scientists, and also for the industry people to share their ...