Jurnal Perpajakan dan Keuangan Publik
Vol 1, No 1 (2022): Perpajakan dan Keuangan Publik

Optimalisasi Target dan Realisasi Pajak Pada E-Filling di Kota Bandung

Sri Astuti Wulandani (UIN Sunan Gunung Djati Bandung)
Tria Amallia (UIN Sunan Gunung Djati Bandung)
Zafira Nur Yusra (UIN Sunan Gunung Djati Bandung)



Article Info

Publish Date
29 Sep 2022

Abstract

One form of tax administration modernization for the use of information technology in the taxation sector is the use of E-Filling. In general, the E-Filling system is still less attractive to taxpayers. It can be seen that there are still very few E-Filling users in Indonesia. This study aims to determine the target optimization and realization of e-filling taxes in the city of Bandung. Researchers find information using optimization indicators that are guided by three aspects, namely goals, decision alternatives, and limited resources. This research method uses descriptive research using a qualitative approach and the source of data used in this study is primary data which is the result of interviews. The data analysis technique used is in the form of data reduction, data presentation, and drawing conclusions. The results of the research based on optimization indicators, the use of E-Filing by Bandung City Taxpayers has been implemented well.Keywords: Target, Tax, E-Filling

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Journal Info

Abbrev

jpkp

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Perpajakan dan Keuangan Publik, is a peer reviewed Journal devoted Tax and Public Finance Majors. The journal publishes articles of scientific research and community service from various Universities in Indonesia. The journal is constantly published two times a year, April and October, by ...