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IMPLEMENTASI KEBIJAKAN PEMBAYARAN PAJAK PERORANG MELALUI PROGRAM E-FILING DI KANTOR PELAYANAN PAJAK PRATAMA KOTA PALEMBANG ILIR TIMUR

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Penilaian

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This research is backed by a lot of taxpayers who don’t report SPT electronically or through e-filing. This is because there are still many obstacles faced by taxpayers in implementing e-filing program, especially lack of knowledge in the field of taxation, and many don’t understand computer systems and Internet so choose not to use e-filing. The purpose of this research is to know the implementation of the e-filing Program at the primary Tax Service office of Palembang Ilir Timur and the factors of it’s avoidance through analysis, data and information obtained in the field. This research uses qualitative descriptive research methods. Taxpayers at the Office of the primary Tax service Palembang Ilir Timur aren’t fully reported by e-filing and there are still many taxpayers who don’t report annual SPT. The inhibitory factor in the implementation of the program is the facilities in the Office of the primary Tax service Palembang Ilir Timur, different human resources and taxpayer awareness in the annual SPT report on E-filing. Therefore the taxpayer still needs to know more in what is the e-filing program and how the technique of use. This can be done by means of officers of the Tax Service office conducting socialization and conducting tax class more evenly, which is filled with training techniques of using e-filing and socializing the rules of implementation of law, ministerial regulation and government regulations governing the program e-filing. As well as rules governing what if taxpayers don’t report SPT. It can improve the implementation of E-filing program.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2007000676	T37743	T377432020	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T377432020

Publisher

Inderalaya : Jurusan Ilmu Administrasi publik, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sriwijaya., 2020

Collation

xi, 100 hlm. : ilus. ; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Pajak dan perpajakan
Jurusan Ilmu Administrasi Publik

Specific Detail Info

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Statement of Responsibility

AA

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