ANALISIS PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA DUREN SAWIT JAKARTA TIMUR

VIDIA, NENTI (2016) ANALISIS PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA DUREN SAWIT JAKARTA TIMUR. D3 thesis, Universitas Negri Jakarta.

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Abstract

Nenti Vidia. 2016. 8323136462. Analysis of the Use of e-filing on Taxpayers’ Compliance in KPP Pratama Duren Sawit East Jakarta. Accounting Diploma. Accounting Major, Faculty of Economy, State University of Jakarta The background of this experiment is the national economic problem which underachievement in tax revenue is caused by the low level of tax compliance and taxation system. This experiment aims to know the effectiveness of using the e-system on taxpayers’ compliance and the socialization program arranged by KPP Pratama Duren Sawit. The method used in this experiment is qualitative descriptive method and the data collected through observation and interview. Based on this experiment, the use of e-system, especially the use of e-filing system, is not quite effective, where the number of taxpayers’ compliance before using e-filing was fluctuative, but the taxpayers’ compliance after using e-filing is decreasing. One of the socialization program about e-system arranged by KPP Pratama Duren Sawit is opening tax course for the taxpayers. Suggestion for KPP Pratama Duren Sawit is increasing the socialization program about using the e-system to the new taxpayers in order to increase the taxpayers’ compliance level Keywords: Tax e-system, e-filing, taxpayers’ compliance

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