The Effectiveness of the E-Filing Programme in Order to Improve Compliance with the Reporting of Annual Income Tax Returns (SPT) for Individuals at The Surabaya Wonocolo Pratama tax Service Office

Bramantyo Adi Nugroho, Sri Umiyati, Wildan Taufik Raharja
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Abstract

In an effort to maximise taxpayer compliance, the Directorate General of Taxes is transforming and reforming the tax system, one of which is the e-filing program for individual taxpayer reporting. Electronic reporting in the e-filing system is also carried out by taxpayers registered at KPP Pratama Surabaya Wonocolo. This study aims to analyse the effectiveness of the E-filing Program in order to increase compliance with the reporting of Annual Individual Income Tax Return with a discussion regarding the fulfilment of effectiveness measurement indicators based on the effectiveness theory proposed by Budiani (2007). This research method is descriptive research with a qualitative approach, and data collection is done by interview, observation, and documentation techniques. The results obtained were then collected, reduced, presented, and conclusions were drawn. The results of this study indicate that the effectiveness of the e-filing programme at KPP Pratama Surabaya Wonocolo has generally met the criteria for measuring effectiveness according to Budiani, but there are still things that have not been optimally done. Apart from that, there are several supporting and inhibiting factors in the implementation of the e-filing programme at KPP Pratama Surabaya Wonocolo.
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电子申报计划在提高泗水 Wonocolo Pratama 税务局个人年度所得税(SPT)申报合规性方面的效果
为了最大限度地提高纳税人的遵从度,税务总局正在对税务系统进行转型和改革,其中之一就是针对个人纳税人的电子申报计划。在 KPP Pratama Surabaya Wonocolo 注册的纳税人也可以通过电子申报系统进行电子申报。本研究旨在分析电子申报计划的有效性,以提高个人所得税年度申报的合规性,并根据 Budiani(2007 年)提出的有效性理论,讨论有效性衡量指标的实现情况。研究方法是描述性研究,采用定性方法,通过访谈、观察和记录技术收集数据。然后对获得的结果进行收集、缩减、展示并得出结论。本研究的结果表明,泗水元祖古城 KPP Pratama 的电子存档计划的有效性总体上达到了布迪亚尼(Budiani)所提出的衡量有效性的标准,但仍有一些地方做得不够理想。除此以外,在 KPP Pratama Surabaya Wonocolo 实施电子存档计划的过程中还存在一些支持和抑制因素。
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