CD-ROM
Efektivitas Penggunaan E-Filing Atas Penerimaan Pajak pada KPP Pratama Kupang (CD + Cetak)
This research was conducted to determine the use of e-filing at KPP Pratama Kupang and to determine the effectiveness of using e-filing on tax revenue at KPP Pratama Kupang. This research method uses qualitative data from secondary data, in this study used data collection techniques, namely documentation studies.
Based on the results of the research, it is known that although those who report manual tax returns are decreasing every year but also those who report using SPT e-filing have increased from year to year, the number of WPOPs who report their annual tax returns shows that there are still WPOPs who are not aware of their tax obligations. Because if the WPOP is aware and fulfills their tax obligations, it is certain that the number of WPOPs who report their Annual SPT will also increase along with the increase in registered individual taxpayers. And also that from year to year, the revenue has experienced instability or has increased and decreased in revenue. This showa that SPT reporting using e-filing does not significantly increase tax revenue at KPP Pratama Kupang and also does not increase its target fulfillmet.
Keywords: E-filing and tax revenue.
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