Jurnal Multidisiplin Madani (MUDIMA)
Vol. 2 No. 2 (2022): February 2022

Pengaruh Digitalisasi Pajak (Electronic System) Terhadap Peningkatan Kepatuhan Wajib Pajak

Yosefin (FEB ISB Atma Luhur)
Mutiara Anjelika (FEB ISB Atma Luhur)



Article Info

Publish Date
21 Apr 2022

Abstract

The study was conducted to determine the comparison between before and after the use of e-registration, e-SPT, e-filing on the performance of KPP Pratama Jakarta Gambir Tiga from the period 2016-2019. From the analysis carried out using a comparison of registered taxpayers, active taxpayers, and taxpayers who report their tax returns electronically (e-SPT), in the end the number of residents in the work area who have the potential to become taxpayers. By using e-Filling, Taxpayers can submit their notification letters online through application service providers to the Directorate General of Taxes. Taxpayers get many benefits with the implementation of e-Filing, namely tax data processing becomes faster, more precise and accurate, can avoid paper wastage and is more efficient. In addition, taxpayers can submit their tax returns anytime and anywhere. The research method used is descriptive qualitative method with interview results comparing before and after the use of e-Registration, e-SPT, e-Filing at KPP Pratama Jakarta Gambir Tiga, and plus primary data, the data is taken by downloading directly on the Information System application. Directorate General of Taxes (SI DGT) and the data are time-series. Then the data that has been collected is tabulated and compared for analysis. The conclusion obtained from this study is that for 2 years the implementation of e-Registration, e-SPT, e-Filing continues to increase, so that total tax revenue also increases a lot.

Copyrights © 2022






Journal Info

Abbrev

mudima

Publisher

Subject

Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Journal Description Jurnal Multidisiplin Madani (MUDIMA) adalah adalah jurnal multidisiplin yang diterbitkan oleh Formosa Publisher. Jurnal Multidisiplin Madani (MUDIMA) terbit setiap bulan (monthly). Jurnal Multidisiplin Madani (MUDIMA)merupakan jurnal peer review, open access, dan ilmiah yang ...