CD-ROM

Implementasi Kebijakan Pelaporan Pajak E-Filing di Kantor Pajak Pratama (Studi Kasus di Kantor Pajak Pratama Malang Selatan) (CD + Cetak)

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Taxpayers can submit Tax Returns electronically through an application service provider appointed by the Director General of Taxes. " With the implementation of the e-filling system, it is hoped that it can provide comfort and convenience for taxpayers in preparing and submitting SPT because it can be sent anytime and anywhere so as to minimize the cost and time used by taxpayers for calculating, filling and submitting SPT.

This type of research is a type of field research (field research) because this research focuses on field data as the object under study. The approach used in this research is a descriptive qualitative approach whose orientation is to determine the implementation of the e-filing tax reporting policy at the Pratama tax office.

The results of this study indicate that, (1) The implementation of the E-Filling tax reporting policy at the Malang Pratama Tax office includes: 1). straight away, that is. provides tax class 2). indirect, namely: distributing pamphlets, sms blasts, email blasts and placing banners 2). Bereaucratic Structure, ensures the confidentiality and security of personal data. 3). Application development, done by a) Printing the EFIN number b). Filling in form. c). E-Filing Registration Process at DGT Online. d). Creating an Electronic SPT Account. e). Enter the e-Filing Annual Tax Return Submission page.

(2) Supporting factors, including: 1). Conducting outreach, supporters: a). was urged directly by the Directorate General of Taxes. b). carried out by the employee on duty, 2). Bureaucratic Structure (Bereaucratic Structure), Supporters: a). Regulated in the Minister of Finance Regulation Number 9 / PMK.03 / 2018. b). Organizing a mentorship program. c). Conduct training. 3). Application Development, Supporting Factors: a) Availability of internet infrastructure. b). there is a check and balance process.

(3) Inhibiting factors, including: 1). Doing outreach, the obstacles a). Lack of socialization by the DGT. b). Lack of knowledge of taxpayers about technology. c). There are still many taxpayers who do not understand how to submit SPT. d). There are still many taxpayers who do not know that this electronic system is already available at KPP. e). Lack of taxpayer participation when tax officials conduct socialization. 2). Bureaucratic Structure (Bereaucratic Structure), the obstacle is that the legal instruments regarding proof still use the old legal provisions. 3). Application Development, the inhibitors, a). network system still often error. b). unable to log in because forgot e-filing password

Keywords: Policy Implementation, E-filing tax reporting.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

038 ADM2020 MUH i

Penerbit

Malang : Program Studi Ilmu Administrasi Publik Fakultas Ilmu Sosial dan Ilmu Politik UNMER Malang., 2020

Deskripsi Fisik

PDF, 1.884 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

038 ADM 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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