ANALISIS BELUM EFEKTIFNYA PENERAPAN SISTEM E-FILLING DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN (SPT) DAN PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA ILIR TIMUR PALEMBANG
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Institusion

Universitas Muhammadiyah Palembang

Author

Dewi Diana, NIM. 222016240

Subject

akuntansi pajak 

Datestamp

2020-09-17 06:20:34 

Abstract :
The formulation of the problem in this study is why the e-filling system has not been effective in increasing compliance with individual taxpayers in Kpp Ilir Timur Palembang and what is the impact of the adoption of the e-filling system on individual taxpayer income tax receipts at KPP Pratama Ilir Timur Palembang. The aim is to find out the cause of the e-filling system that has not been effective in increasing the compliance of individual taxpayers in Kpp Ilir Timur Palembang and to know the impact of the implementation of the e-filling system on the receipt of personal income taxpayers at KPP Ilir Timur Palembang. This type of research is a descriptive study. The data used are primary and secondary data. Data collection techniques used in this study were documentation and questionnaires. Data analysis methods used in this study are qualitative and quantitative. The results of the analysis show that there are 65% who do not understand about the use of the e-filling system and moreover there are 70% who do not follow the socialization about the e-filling system which causes ineffective use of the e-filling system even though the e-filling system is more efficient than the manual system. Keywords: inneffectivenesse, E-Filling System, Income Tax Receipts 

File :
222016240_BAB I_DAFTAR PUSTAKA.pdf.pdf
222016240_BAB II_SAMPAI_BAB TERAKHIR.pdf.pdf