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1
Nurul, Mauliza, Muda Iskandar, and Sibarani Robert. "An Analysis of Individual Taxpayers' Behavior on the Use of E-Filing and E-Form in Submitting Annual Tax Return by Implementing a Phenomenological Approach." Journal of Economics, Finance And Management Studies 5, no. 01 (2022): 175–87. https://doi.org/10.47191/jefms/v5-i1-23.
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E-filing and e-form are considered as online tools that may be utilized as an alternative for taxpayers to report their annual tax returns. These two applications are expected to be used as the right solution for taxpayers to carry out their tax obligations during the Covid-19 pandemic. Reporting of the Annual Individual Income Tax Return at Regional Office of Directorate General of Taxes of North Sumatra I in 2021 was found to increase by 16.13% compared to 2020. However, in the preliminary survey results, the taxpayers were found tending to queue at the Tax Service Office to report the Annual Tax Return manually. Referring to this phenomenon, this study was conducted to identify the behavior of individual taxpayers towards the use of e-filing and e-forms in the submission of the Annual Tax Return. This study was classified as a qualitative study with a naturalistic model. This interpretive study was carried out by using a phenomenological approach. 12 Individual Taxpayers were involved in this study as participants, which were determined through criterion sampling technique. The data of this study were collected by means of the natural setting method with observation techniques, in-depth interviews, and literature study. The collected data were then analyzed by using data analysis techniques of phenomenological study according to Creswell with the assistance of NVivo 11 plus software through the stages of analysis, including data input, coding, exploration, visualization, and presentation. The results showed that e-filing and e-form information systems, which tend to have complexities in terms of procedures and various features in data entry in Annual Tax Return reporting, were found to be capable of creating lazy behavior of taxpayers in the submission of the Annual Tax Return. The complexity faced by taxpayers tended to be caused by a complete lack of knowledge of the use of e-filing and e-form information systems. This was caused by the lack of socialization distributed to individual taxpayers by the DGT. Nevertheless, taxpayers were still found to be reporting their Annual Tax Return, out to avoid tax penalties.
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Wardana, Arief Budi, Supriyadi, and Trisulo. "Pendampingan Penyampaian SPT Tahunan PPh Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Pondok Aren." Jurnal Abdi Mandala 3, no. 2 (2024): 52–61. http://dx.doi.org/10.52859/jam.v3i2.695.
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Formal tax compliance through the submission of Annual Income Tax Returns needs to be improved to support the achievement of tax revenue targets. Even though the government provides a convenient way of reporting annual income tax returns using e-filling, many taxpayers still do not report tax returns due to a lack of understanding of how to utilize this tool. The Tax Volunteer Program, which is a collaboration between DJP and universities, is a solution to assist taxpayers in reporting tax returns. The community service team's mentoring process was carried out at KPP Pratama Pondok Aren using e-filling. As a result, many taxpayers have obtained Electronic Proof of Receipt as proof that formal obligations have been fulfilled while reducing service queues at KPP Pratama Pondok Aren as the end of the Annual Income Tax Return reporting period approaches.
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Sani, Mela Cyntia, Khuznatul Zulfa Wafirotin, and Ika Farida Ulfa. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI." ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi 3, no. 2 (2019): 19. http://dx.doi.org/10.24269/iso.v3i2.282.
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Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.
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Akadiati, Victoria Ari Palma, Agnes Susana Merry Purwati, and Imelda Sinaga. "Pendampingan dan Edukasi Penyampaian SPT Tahunan Secara Elektronik pada SMP Xaverius 3 Bandar Lampung." Empowerment: Jurnal Pengabdian Masyarakat 1, no. 4 (2022): 609–15. http://dx.doi.org/10.55983/empjcs.v1i4.228.
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Assistance and education in the electronic submission of Annual SPT is a Community Service (PKM) activity which is also the goal of community service activities. Based on the results of survey, interview, and analysis, it can be concluded and identified the experience problem by Partners from the STIE Gentiaras were : 1) the lack of understanding of the electronic submission of Annual SPT, 2) limited knowledge of how to resolve if there was a failure in submitting the Annual Tax Return electronically, 3) there were still participants in community service activities, namely Individual Taxpayers who have a TIN with an inactive EFIN. The method used in community service activities held on March 29, 2022, was carried out through several stages, namely 1) preparation stage, 2) the implementation stage, 3) monitoring stage 4) the evaluation stage. The results obtained in this community service activity are as many as 24 participants consisting of teachers and employees of SMP Xaverius 3 Bandar Lampung can know how to fill out and report the Annual Tax Return of Individual Taxpayers and can practice it directly electronically.
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Susliyanti, Eni Dwi, Maria Kumalasanti, Suprihadi Suprihadi, and Susi Ernawati. "Pengujian Determinan Kepatuhan Penyampaian SPT Tahunan Wajib Pajak Usaha Mikro, Kecil dan Menengah." Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi 27, no. 1 (2024): 27–42. https://doi.org/10.35591/wahana.v27i1.915.
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The purpose of the this study aims to analyze the effect of (1) the application of e-filling on the level of compliance of the Micro, Small and Medium Enterprises (MSME’s) taxpayer annual SPT, (2) tax knowledge on the compliance level of the Micro, Small and Medium Enterprises (MSME’s) (3) Tax awareness and (4) rate on compliance with submitting of annual taxpayer’s SPT in MSME’s. The population in this study is Micro, Small and Medium Enterprises (MSME’s) taxpayers in Sleman Regency. The sample in this study amounted to 100 actors Micro, Small and Medium Enterprises (MSME’s) that have been registered with the MSME’s Cooperative Service of Sleman Regency with the criteria of having a business for more than one year, have a Tax Identification Number (TIN). The method used in this study is a purposive sampling method. The results of this study prove that the application of e-filling and tax rates have a positive and significant effect on the level of compliance in submitting annual tax returns for Micro, Small and Medium Enterprises (MSMEs). In addition, the results of the study also prove that tax knowledge and tax awareness have no significant effect on the level of compliance with the submission of annual tax return for MSME’s.
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Nawangsasi, Yuli, Inayati Nasrudin, and Hilda Purnamawati. "PELAPORAN SPT TAHUNAN PPh ORANG PRIBADI BERDASARKAN KEBIJAKAN E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK." Jurnal ASET (Akuntansi Riset) 9, no. 2 (2018): 49. http://dx.doi.org/10.17509/jaset.v9i2.9235.
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Abstract Annual personal income tax return reporting by manual had changed to use internet media directly through Directorate General of Taxation’s website. The purpose of this research was to compare obedience of assessable to evaluate a number of the annual income tax return reporting compliance of personal tax payer by manual and through Directorate General of Taxation’s website. The data was the registered annual income tax return submission compliance of individual tax payer during periode 2013 – 2016 in the Tax Office Primary Bandung City, Regional Tax Office West Of Java I. The Methodology of this research was descriptive analysis, comparative analysis, verivikatif analysis. And Hypotesis test used Independent Two Sample. As a result, there wasn’t upgrading obedience compliance of individual tax payer after application of E-Filing. ABSTRAKPelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi secara manual, mengalami pembaharuan dengan beralih menggunakan media internet pada website Direktorat Jenderal Pajak. Tujuan penelitian ini adalah untuk membandingkan kepatuhan Wajib Pajak Orang Pribadi dengan mengevaluasi jumlah pelaporan SPT Tahunan WPOP secara manual dengan menggunakan website Direktorat Jendral Pajak. Data penelitian berupa SPT Tahunan PPh Wajib Pajak Orang Pribadi yang terdaftar dan realisasi pelaporan SPT tahun 2013 - 2016 di Kantor Pelayanan Pajak (KPP) Pratama Kota Bandung Kanwil DJP Jawa Barat I. Metode penelitian adalah analisis deskriptif, komparatif dan verifikatif dengan uji hipotesis yang digunakan adalah uji beda sampel saling bebas. Hasil penelitian tidak terdapat peningkatan kepatuhan Wajib Pajak setelah penerapan SPT online (E-Filing) dibandingkan sebelumnya.
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Wahyuni, Efa, and Tommy Kuncara. "Analysis of Annual Spt Reporting Article 21 Before and After the Implementation of the E-Filling System at PT Surya Toto Indonesia, Tbk." Journal of Accounting and Finance Management 5, no. 4 (2024): 644–49. http://dx.doi.org/10.38035/jafm.v5i4.771.
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The purpose of this research is to understand and gather information on how the employees of PT. Surya Toto Indonesia fulfill their obligations as taxpayers in reporting their Annual Income Tax Return (SPT) for PPh 21, to identify the advantages and disadvantages of the e-filing system, and to explore several efforts to overcome the challenges associated with this system. It also aims to examine the differences in reporting the Annual Income Tax Return (SPT) for PPh 21 before and after the implementation of the e-filing system. The data processed in this research is sourced from primary data, which includes qualitative data from interviews and the company profile of PT. Surya Toto Indonesia, Tbk, and quantitative data related to the calculation of PPh 21 on irregular income for employees. The findings of this study indicate that the employees of PT. Surya Toto Indonesia have fulfilled their obligations as taxpayers in reporting the Annual Income Tax Return for PPh 21. In the implementation of the e-filing system, there are both advantages and disadvantages. Differences have been noted before and after the implementation of the e-filing system in terms of the Notification Letter Form (SPT), tax calculation procedures, time/place effectiveness, efficiency, archiving, data submission of the SPT, and taxpayer compliance.
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Sunarmin, Sunarmin. "Upaya-Upaya Extra Effort Dirjend. Pajak Terhadap Optimalisasi Tingkat Kepatuhan Penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi Tahun 2020." Jurnal Pajak Vokasi (JUPASI) 4, no. 2 (2023): 34–41. https://doi.org/10.31334/jupasi.v4i2.2663.
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The contribution of the Directorate General of Taxes' extra efforts toward optimizing the level of compliance in the submission of Annual Income Tax Returns for Corporate and Individual Taxpayers in 2020 is discussed in this Final Project Report. The goal of this final project is to see if the Directorate General of Taxes is making any extra efforts to improve the level of compliance in submitting the Annual Income Tax Return for Corporate and Individual Taxpayers in 2020, given that the COVID-19 pandemic storm is expected to hit Indonesia in that year. The author's observation method is qualitative observation, which is based on document studies, interviews, and informants. According to the author's observations, the Directorate General of Taxes' extra effort towards optimizing the level of compliance in the submission of Annual Income Tax Returns for Corporate and Individual Taxpayers in 2020 has made a significant contribution, such that even during the COVID-19 pandemic, the level of compliance in submitting the Annual Income Tax Return for Corporate and Individual Taxpayers in 2020 has increased due to the intensive efforts made by the Directorate General of Taxes.Laporan Tugas Akhir ini membahas mengenai kontribusi upaya-upaya extra effort yang dilakukan oleh Direktorat Jenderal Pajak terhadap optimalisasi tingkat kepatuhan penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi di Tahun 2020. Tujuan penulisan ini dilakukan untuk mengetahui adakah kontribusi upaya-upaya extra effort yang dilakukan oleh Direktorat Jenderal Pajak terhadap optimalisasi tingkat kepatuhan penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi di Tahun 2020, mengingat tahun 2020 badai pandemi COVID-19 sedang melanda Indonesia. Metode pengamatan yang digunakan oleh penulis adalah pengamatan kualitatif berdasarkan studi dokumen dan wawancara dan informan.Berdasarkan hasil pengamatan penulis upaya- upaya extra effort yang dilakukan oleh Direktorat Jenderal Pajak terhadap optimalisasi tingkat kepatuhan penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi di Tahun 2020 memiliki kontribusi yang nyata, sehingga meskipun di tengah pandemi COVID-19, tingkat kepatuhan penyampaian SPT Tahunan PPh WP Badan dan Orang Pribadi di tahun 2020 mengalami kenaikan dikarenakan upaya-upaya yang gencar dilakukan oleh Direktorat Jenderal Pajak.
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Umar Yeni Suyanto, Rita Nataliawati, and Laelatul Zahro. "Pendampingan Pengisian dan Pelaporan SPT Tahun PPh Wajib Pajak Orang Pribadi dengan Menggunakan E-Filling." Jurnal Pengabdian Masyarakat Nusantara 2, no. 1 (2020): 7–13. http://dx.doi.org/10.57214/pengabmas.v2i1.314.
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In principle, every individual who fulfills his subjective and objective obligations is obliged to register himself as a Taxpayer (WP) based on the "self assessment" system. When someone registers personally, they will get a Taxpayer Identification Number (NPWP), which consists of 15 certain digits that only the WP concerned has. General tax obligations for Individual Taxpayers (WPOP) are calculating Income Tax (PPh) for one year and depositing income tax with a Tax Payment Slip (SSP) if there is an underpayment of income tax and reporting taxes through the Annual Personal Tax Return (SPT). ). Today the Directorate General of Taxes has made it easy for all taxpayers, especially individual taxpayers to submit their SPT via E-Filing, namely electronic SPT submission which can be done online and in real time. Lamongan Accounting Vocational School located on di Jalan Sunan Giri LTC Blok.B No.16, Lamongan has 32 teachers and 675 students. This school has 4 majors namely Computer Network Engineering (TKJ), Office Administration, Banking and Accounting. At this school there are no teachers who can do their own annual SPT reporting using e-filling because they are used to reporting directly to the DGT. Therefore we want to help teach annual tax returns using this e-filling so that they can do their own tax reporting. The method of carrying out this activity is to give lectures on the meaning of taxation and training in filling out tax returns (SPT) via e-filling. The result of this activity is to increase the understanding of Lamongan Accounting Vocational School teachers about the obligation to report taxes and report SPT for individual taxpayers by e-filing.
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Umar Yeni Suyanto, Rita Nataliawati, and Laelatul Zahro. "Pendampingan Pengisian dan Pelaporan SPT Tahun PPh Wajib Pajak Orang Pribadi dengan Menggunakan E-Filling." Jurnal Pengabdian Masyarakat Nusantara 7, no. 1 (2025): 38–43. https://doi.org/10.57214/pengabmas.v7i1.314.
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In principle, every individual who fulfills his subjective and objective obligations is obliged to register himself as a Taxpayer (WP) based on the "self assessment" system. When someone registers personally, they will get a Taxpayer Identification Number (NPWP), which consists of 15 certain digits that only the WP concerned has. General tax obligations for Individual Taxpayers (WPOP) are calculating Income Tax (PPh) for one year and depositing income tax with a Tax Payment Slip (SSP) if there is an underpayment of income tax and reporting taxes through the Annual Personal Tax Return (SPT). ). Today the Directorate General of Taxes has made it easy for all taxpayers, especially individual taxpayers to submit their SPT via E-Filing, namely electronic SPT submission which can be done online and in real time. Lamongan Accounting Vocational School located on di Jalan Sunan Giri LTC Blok.B No.16, Lamongan has 32 teachers and 675 students. This school has 4 majors namely Computer Network Engineering (TKJ), Office Administration, Banking and Accounting. At this school there are no teachers who can do their own annual SPT reporting using e-filling because they are used to reporting directly to the DGT. Therefore we want to help teach annual tax returns using this e-filling so that they can do their own tax reporting. The method of carrying out this activity is to give lectures on the meaning of taxation and training in filling out tax returns (SPT) via e-filling. The result of this activity is to increase the understanding of Lamongan Accounting Vocational School teachers about the obligation to report taxes and report SPT for individual taxpayers by e-filing.
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Halimah, Siti, and Juitania Juitania. "The effect of tax information dissemination, tax rates, and tax sanctions on compliance with annual tax return reporting of individual taxpayers (case study at Pandeglang primary tax service office)." IDEAS: Journal of Management & Technology 2, no. 1 (2022): 34. http://dx.doi.org/10.33021/ideas.v2i1.3800.
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<p>The lack of socialization of taxation provided to the community is one of the causes of low taxpayer compliance; people still perceive taxes as mandatory levies rather than community participation because they do not see real benefits for the state and society. The number of taxpayers showed is as followed the year of 2016 was 41,530 taxpayers, 2017 was 37,431 taxpayers, 2018 was 34,345 taxpayers, 2019 was 39,888 taxpayers, 2020 was 52,140 taxpayers. Those mean the outcome of processing related to Pandeglang Primary Tax Service Office taxpayers' compliance and It is clear that the realization rate of tax return submission is still low due to taxpayers' lack of awareness about reporting tax return. In the other hand Socializing taxation is one of the efforts made by the Pandeglang Regency Tax Service Office to increase taxpayers' knowledge and understanding of their rights and obligations. Thus, those made the researcher wanted to discover more about the problem.This study has been conducted at the Pandeglang Primary Tax Service Office, and the study period runs from August to December 2021. This study aims to determine the impact of taxation socialization, tax rates, and tax sanctions on individual taxpayers' annual tax return reporting compliance. This study used a quantitative approach with a sample of 384 taxpayers obtained through a random sampling technique. In this study, descriptive statistics and multiple linear regression are used to analyze data using the SPSS 25 computer software program. The four variables, taxation socialization, tax rates, and tax sanctions, affect the dependent variable, taxpayer compliance, according to the results of hypothesis testing.</p>
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Koval, Natalia. "PECULIARITIES OF FORMATION AND REPORT SUBMISSION BY FARMS." Three Seas Economic Journal 2, no. 3 (2021): 30–37. http://dx.doi.org/10.30525/2661-5150/2021-3-5.
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The article reveals the role, significance, features of the formation and submission of reports by farms. Attention is drawn to the fact that at the present stage the problems of transformation of the domestic agricultural sector are intensifying. Farming is considered one of the most common forms of entrepreneurial activity in the agricultural sector. In an uncertain, ever-changing environment, the effective functioning of an enterprise often depends on the ability to develop and implement creative management decisions based on analytical information. In order for all farm reporting to be as useful as possible, it should be simpler in structure and order of filling and at the same time – concise. The composition and reporting structure of farms depends on the one hand on the types of accounting, and on the other – on the information needs of users. In addition, the organizational and legal form of the entity and the form of accounting should be considered. If the farm is established in the form of a legal entity, it is subject to the requirements of mandatory accounting. The peculiarities of the organization of farm accounting and reporting are determined. It is noted that in addition to the volume of activity, other factors also influence, among which it is worth noting the specialization, the number of business transactions, the system of taxation of the farm. The specifics of financial and statistical reporting of farms as legal entities and natural persons-entrepreneurs are revealed. A farm as a legal entity compiles the same reports as a regular agricultural enterprise. A farm (natural person-entrepreneur) prepares reports as an ordinary natural person-entrepreneur. Peculiarities of formation and submission of tax reporting are investigated. If the farm is on the general system of taxation, it is obliged to file a declaration of income tax (the form approved by the order of the Ministry of Finance dated 20.10.2015 № 897 as amended). Taxpayers who are registered during the reporting (tax) year (newly created) pay income tax on the basis of an annual tax return for the period of activity in the reporting (tax) year. If the farm is on a simplified taxation system, it will submit, depending on the selected group, either a declaration of a single taxpayer of the third group (legal entity), or a declaration of a single taxpayer of the fourth group (form of declaration approved by order of the Ministry of Finance from 19.06.2015 № 578 with changes). It is established that farms that own or rent wells and are required to report in accordance with IFRS. Such reporting is subject to publication together with the auditor's report on its website (in full). The impact of qualitative characteristics of reporting and the principles of its formation on the completeness of economic processes and features of economic activity in the reporting system.
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Nugroho, Ashari Nursetyo, Rahmat Hidayat, and Akadun. "The Effect of Tax Supervision on Taxpayer Compliance in Submitting Annual Tax Returns at DGT Bali Regional Offices." Journal Research of Social Science, Economics, and Management 4, no. 10 (2025): 1227–33. https://doi.org/10.59141/jrssem.v4i10.832.
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Despite high tax revenue realization at Indonesia’s DGT Bali Regional Office, formal compliance in Annual Tax Return (SPT) submissions remains critically low (41.18%–44.93%), signaling a gap between enforcement and taxpayer adherence. This study investigates how tax supervision influences compliance, addressing regional disparities overlooked in prior literature.The research aims to analyze the effect of tax supervision on taxpayer compliance in SPT submissions, assessing perceptual and operational dimensions of supervision. A quantitative survey of 214 taxpayers (cluster random sampling) used Likert-scale questionnaires, analyzed via descriptive statistics and simple linear regression (SPSS v27). Tax supervision significantly improves compliance (46.8% contribution), with supervision perceived as effective overall (3.83/5) but weaker in measurement (3.34/5). Compliance scored highly (4.42/5), driven by formal compliance. The study underscores the need for enhanced measurement tools in supervision and explores uncharted factors (e.g., digitalization, socio-cultural influences) affecting compliance. It provides actionable insights for regional tax authorities to refine policies, bridging the gap between revenue targets and taxpayer engagement.
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Melinda Indrianto, Nofa, Indrian Supheni, Moh Ali Lutfi, and Wiwin. "Pengaruh Penerapan E-Filing, Pengetahuan Perpajakan Dan Pelayanan Fiskus Dalam Penyampaian Spt Tahuanan Ditengah Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Pare." Jurnal Literasi Akuntansi 2, no. 2 (2022): 100–108. http://dx.doi.org/10.55587/jla.v2i2.40.
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This study aims to determine the effect of implementing e-filing and tax knowledge in the submission of annual tax returns in the midst of the covid-19 pandemic on individual taxpayer compliance at KPP Pratama Pare. The population in this study are individual taxpayers in the Nganjuk Regency area. Data was collected primarily by distributing questionnaires, the number of samples taken was 100 respondents using the simple random sampling method (simple random sampling). The technique used in this study is linear regression analysis where data processing uses SPSS version 25. The results of this study indicate that e-filling and tax service services have a significant effect on individual taxpayer compliance. Meanwhile, tax knowledge has no significant effect on individual taxpayer compliance
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Melinda Indrianto, Nofa, Indrian Supheni, Moh Ali Lutfi, and Wiwin. "Pengaruh Penerapan E-Filing, Pengetahuan Perpajakan Dan Pelayanan Fiskus Dalam Penyampaian Spt Tahuanan Ditengah Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Pare." Jurnal Literasi Akuntansi 2, no. 2 (2022): 100–108. http://dx.doi.org/10.55587/jla.v2i2.40.
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This study aims to determine the effect of implementing e-filing and tax knowledge in the submission of annual tax returns in the midst of the covid-19 pandemic on individual taxpayer compliance at KPP Pratama Pare. The population in this study are individual taxpayers in the Nganjuk Regency area. Data was collected primarily by distributing questionnaires, the number of samples taken was 100 respondents using the simple random sampling method (simple random sampling). The technique used in this study is linear regression analysis where data processing uses SPSS version 25. The results of this study indicate that e-filling and tax service services have a significant effect on individual taxpayer compliance. Meanwhile, tax knowledge has no significant effect on individual taxpayer compliance
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Ardiani, Ni Luh Gede Desy, and Sulfan. "KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN BADUNG BERDASARKAN PERSEPSI KEPERCAYAAN WAJIB PAJAK DAN KEKUASAAN OTORITAS PAJAK." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 17, no. 2 (2022): 219–40. http://dx.doi.org/10.25105/jipak.v17i2.12509.
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The ratio of submission of Annual Tax Returns at two Tax Service Offices with the working area of Badung Regency is still relatively low when compared to national tax compliance. With more than a quarter of the population owning MSMEs, MSME taxpayer compliance in Badung Regency is an interesting phenomenon to study. This qualitative research aims to determine the compliance of MSME taxpayers seen from the perception of trust in the government and the power of the tax authorities in accordance with the slippery slope framework theory by Kirchler, et al (2008). Collecting data using in-depth interview techniques with 13 informants consisting of 8 MSME taxpayers in Badung Regency, 1 academician, and 4 practitioners as a form of triangulation. This study found that even though trust in the government was not high, MSME taxpayers remained voluntarily compliant as long as they had income and for the convenience of their business. On the other hand, coercive power, especially sanctions and supervision, has more dominant influence than persuasive power. Taxpayers with the post-conventional moral stage are more affected by persuasive power than those in the pre-conventional stage. The results of this study are expected to assist the tax authorities in making policies to improve taxpayer compliance.
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Nurdialy, Mela, Aulia Hidayati, Novi Rosyanti, Ratih Pratiwi, and Eka Merdekawati. "TINGKAT KEPATUHAN DAN KETERSAMPAIAN INFORMASI SPT PADA GURU DAN KARYAWAN SEKOLAH DI BOGOR." Jurnal Sains Terapan 12, Khusus (2022): 133–47. http://dx.doi.org/10.29244/jstsv.12.khusus.133-147.
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Principals, teachers, treasurers, and school employees in Bogor city are individual taxpayers (WP OP). Compliant taxpayers report income and tax payments following applicable laws. WP OP should report the annual personal income tax return (SPT) electronically using e-SPT or e-filing.The Directorate General of Taxes (DGT) has published and socialized SPT reporting and provided an online DGT website to facilitate annual SPT reporting.The purpose of this study was to determine the level of compliance with tax payments and reporting of Annual PPh WP OP SPT and the level of electronic submission of Annual PPh SPT filling and delivery information to school managers (principals, teachers, treasurers, and school employees) in the city of Bogor.This descriptive qualitative research uses primary data using a survey method by distributing questionnaires with a simple random sampling to teacher respondents, principals, treasurers, and school employees in Bogor city.Most of the respondents (90%) comply with their obligations as taxpayers. All respondents considered training to fill out SPT useful, but 66% had difficulty getting information regarding procedures for filling out SPT, and 96% of respondents felt that DGT rarely held training for filling out e-SPT. Most respondents know SPT reporting information from friends, superiors, family, and office. DGT must increase the number, materials, and publication media and socialize filling out the Annual SPT to the public.
 ABSTRAKKepala sekolah, guru, bendahara dan karyawan sekolah di kota Bogor merupakan wajib pajak orang pribadi (WP OP). Wajib pajak yang patuh melakukan pelaporan penghasilan dan pembayaran pajak sesuai dengan undang-undang yang berlaku. WP OP sebaiknya melaporkan Surat Pemberitahuan (SPT) tahunan Pajak Penghasilan orang pribadi secara elektronik menggunakan e SPT atau e-filing.Direktorat Jenderal Pajak (DJP) telah melakukan publikasi dan sosialisasi pelaporan SPT serta menyediakan website DJP online untuk memfasilitasi pelaporan SPT Tahunan.Tujuan penelitian ini untuk mengetahui tingkat kepatuhan pembayaran pajak dan pelaporan SPT Tahunan PPh WP OP serta tingkat ketersampaian informasi pengisian dan pelaporan SPT Tahunan PPh secara elektronik pada pengelola sekolah (kepala sekolah, guru, bendahara dan karyawan sekolah) di kota Bogor.Penelitian ini termasuk jenis penelitian kualitatif deskriptif yang menggunakan data primer dengan menggunakan metode survey melalui penyebaran kuesioner dengan teknik pengambilan sampel menggunakan simple random sampling kepada responden guru, kepala sekolah, bendahara dan karyawan sekolah di kota Bogor.Sebagian besar responden (90%) patuh melaksanakan kewajibannya sebagai Wajib Pajak. Seluruh responden menganggap pelatihan pengisian SPT bermanfaat namun 66% responden kesulitan untuk mendapatkan informasi mengenai tatacara pengisian SPT dan 96% responden merasa DJP jarang mengadakan pelatihan pengisian e-SPT. Kebanyakan responden mengetahui informasi pelaporan SPT dari teman, atasan, keluarga dan kantor. DJP harus meningkatkan jumlah, materi, dan media publikasi dan sosialisasi pengisian SPT Tahunan kepada masyarakat.
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Lim, Setiadi Alim, and Lilik Indrawati. "Tinjauan Teoritis Efektivitas Pemeriksaan Pajak Di Indonesia." BIP's JURNAL BISNIS PERSPEKTIF 11, no. 1 (2019): 37–58. http://dx.doi.org/10.37477/bip.v11i1.14.
Full textAbstract:
Each country can use a tax collection system that varies between countries. Basically, each country can choose one of the tax collection systems, namely between the official assessment system or the self assessment system. On the official assessment system the amount of tax payable and must be paid by the taxpayer is determined by the tax authority. Whereas in the self assessment system the amount of tax payable and must be paid will be calculated, deposited and reported by the taxpayer himself. Most countries in the world use the self assessment system. A country that applies the self assessment system will usually experience problems related to the low level of tax compliance. To increase the level of taxpayer compliance, countries that implement the self assessment system must routinely carry out tax audit actions to test the compliance of taxpayers. In
 order for the purpose of the tax audit to be achieved, the tax audit must be carried out effectively. Indicators that are usually used to assess the effectiveness of tax audits are compliance from taxpayers. The effectiveness of tax audits is also influenced by several factors that can generally be summarized into 7, namely: organization, organizational independence, taxpayer, tax audit quality, tax auditor, regulation, and management support. This research is intended to see whether the tax audit in Indonesia has been running effectively. The effectiveness of tax audits is evaluated by looking at whether the factors that influence the effectiveness of the tax audit have been included in the tax audit in Indonesia. This research is a library research with a statute approach, conceptual approach, and comparative approach. The results of the study show that from the evaluation of all factors that might influence the effectiveness of tax audits, organizational factors, tax auditors, regulations, and management support from the Directorate General of Taxation have met the criteria for the realization of effective tax audits in Indonesia. But the taxpayer factor, the independence of the organization and the tax audit quality have not supported the realization of an effective tax audit. Then when viewed from the level of taxpayer compliance as an indicator that shows that tax audits have been carried out effectively, tax audits in Indonesia have not been effective, because the level of compliance from taxpayers is only at 62.96% for corporate taxpayers and non-individual taxpayers employees and Compliance Ratio Submission of Annual Income Tax Returns in 2017 only reached 72.64%.
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Lim, Setiadi Alim, and Lilik Indrawati. "Tinjauan Teoritis Efektivitas Pemeriksaan Pajak di Indonesia." BIP's : JURNAL BISNIS PERSPEKTIF 11, no. 1 (2019): 37–58. http://dx.doi.org/10.37477/bip.v11i1.33.
Full textAbstract:
Each country can use a tax collection system that varies between countries. Basically, each country can choose one of the tax collection systems, namely between the official assessment system or the self assessment system. On the official assessment system the amount of tax payable and must be paid by the taxpayer is determined by the tax authority. Whereas in the self assessment system the amount of tax payable and must be paid will be calculated, deposited and reported by the taxpayer himself. Most countries in the world use the self assessment system. A country that applies the self assessment system will usually experience problems related to the low level of tax compliance. To increase the level of taxpayer compliance, countries that implement the self assessment system must routinely carry out tax audit actions to test the compliance of taxpayers. In order for the purpose of the tax audit to be achieved, the tax audit must be carried out effectively. Indicators that are usually used to assess the effectiveness of tax audits are compliance from taxpayers. The effectiveness of tax audits is also influenced by several factors that can generally be summarized into 7, namely: organization, organizational independence, taxpayer, tax audit quality, tax auditor, regulation, and management support. This research is intended to see whether the tax audit in Indonesia has been running effectively. The effectiveness of tax audits is evaluated by looking at whether the factors that influence the effectiveness of the tax audit have been included in the tax audit in Indonesia. This research is a library research with a statute approach, conceptual approach, and comparative approach. The results of the study show that from the evaluation of all factors that might influence the effectiveness of tax audits, organizational factors, tax auditors, regulations, and management support from the Directorate General of Taxation have met the criteria for the realization of effective tax audits in Indonesia. But the taxpayer factor, the independence of the organization and the tax audit quality have not supported the realization of an effective tax audit. Then when viewed from the level of taxpayer compliance as an indicator that shows that tax audits have been carried out effectively, tax audits in Indonesia have not been effective, because the level of compliance from taxpayers is only at 62.96% for corporate taxpayers and non-individual taxpayers employees and Compliance Ratio Submission of Annual Income Tax Returns in 2017 only reached 72.64%.
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Marfiana, Andri, and Evi Andani. "Tren kepatuhan wajib pajak dengan adanya penurunan tarif pajak penghasilan wajib pajak badan di KPP Pratama Palembang Ilir Timur." Jurnalku 5, no. 1 (2025): 13–24. https://doi.org/10.54957/jurnalku.v5i1.1336.
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This study investigates the trends in corporate taxpayer compliance following the reduction in Corporate Income Tax rates at the Palembang Ilir Timur Tax Office. A mixed-method approach was adopted, utilizing primary data collected through interviews and questionnaires from 30 respondents, alongside secondary data spanning 2018 to 2022. The analysis, employing descriptive statistics and simple linear regression, reveals a significant yet multifaceted impact of tax rate reductions on compliance levels. Material compliance, reflected in timely tax payments, demonstrated improvement, whereas formal compliance, pertaining to the submission of annual tax returns, showed a decline, especially during the COVID-19 pandemic. Key factors influencing compliance include economic conditions, taxpayer perceptions of fairness, and the efficiency of tax administration and outreach initiatives. These findings underline the critical need for integrated strategies, such as enhanced taxpayer engagement and streamlined administrative processes, to sustain and improve compliance levels. This research contributes valuable insights for policymakers aiming to refine tax regulations and foster a more effective tax system. Penelitian ini mengkaji tren kepatuhan wajib pajak badan setelah penurunan tarif Pajak Penghasilan Badan di Kantor Pelayanan Pajak Pratama Palembang Ilir Timur. Pendekatan metode campuran digunakan dengan data primer yang dikumpulkan melalui wawancara dan kuesioner dari 30 responden, serta data sekunder yang mencakup periode 2018 hingga 2022. Analisis yang menggunakan statistik deskriptif dan regresi linier sederhana menunjukkan dampak yang signifikan namun kompleks dari penurunan tarif pajak terhadap tingkat kepatuhan. Kepatuhan material yang tercermin dalam pembayaran pajak tepat waktu mengalami peningkatan, sedangkan kepatuhan formal yang terkait dengan pelaporan Surat Pemberitahuan Tahunan menunjukkan penurunan, terutama selama pandemi COVID-19. Faktor utama yang memengaruhi kepatuhan meliputi kondisi ekonomi, persepsi wajib pajak terhadap keadilan tarif, dan efektivitas administrasi pajak serta kegiatan sosialisasi. Temuan ini menyoroti pentingnya strategi terpadu, seperti peningkatan keterlibatan wajib pajak dan penyederhanaan proses administrasi untuk mempertahankan dan meningkatkan tingkat kepatuhan. Penelitian ini memberikan wawasan berharga bagi pembuat kebijakan dalam menyempurnakan regulasi perpajakan dan menciptakan sistem perpajakan yang lebih efektif.
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Siswanto, Eko Hadi. "Tingkat Pendidikan, Persepsi Wajib Pajak Orang Pribadi Dan Kepatuhan Penyampaian Surat Pemberitahuan Pajak Penghasilan Kasus Di Perumahan Puri Serpong 2 Kota Tangerang Selatan." Liquidity 1, no. 1 (2018): 50–58. http://dx.doi.org/10.32546/lq.v1i1.154.
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The purpose of this research is to study it there is positive influence of education level and perception of Personal Tax Payer toward The Submission of Annual Income Tax Report. The research method used is causal, with the unit of analysis Personal Tax Payer. Sampling method used stratified random sampling. The level education, perception of Personal Tax Payer and The Submission of Annual Income Tax Report by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that's positive influence of level education and perceptions of Personal Tax Payer together and partial toward The Submission Annual Income Tax Report with determination coefficient is 34,99%.
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Julianto, Yusuf Effendy, Hendrian Hendrian, and John Juni Pambelum. "The Effect of Tax Incentives, Tax Socialization, and Taxpayer Understanding on Annual Tax Return Reporting in Sampit City." Jurnal Indonesia Sosial Teknologi 5, no. 11 (2024): 5167–74. https://doi.org/10.59141/jist.v5i11.8768.
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This study aims to determine the influence of tax incentives, tax socialization, and taxpayer understanding on the reporting of Annual Tax Returns in Sampit City. The sample of this study is Taxpayers in Sampit City, Central Kalimantan with 300 respondents. The purposive sampling method is used related to sample selection. The type of quantitative data is used in this study. The results of this research are that there is no significant influence of tax incentives on the reporting of the Annual Tax Return, but tax socialization, and taxpayer understanding have an effect on the reporting of the Annual Tax Return, which means that the existence of tax incentives does not have a significant effect on increasing compliance in reporting the Annual Tax Return, while tax socialization, and taxpayer understanding have a significant effect on increasing compliance in reporting the Annual Tax Return. In conclusion, the implementation of tax incentive policies does not have a positive effect on the reporting of Annual Tax Returns. In this study, no significant positive influence was found between tax incentive policies on MSME Annual Tax Return Reporting. Although all respondents are taxpayers who have reported the Annual Tax Return and some answered that they are aware of the tax incentives, they generally still pay taxes according to the amount of tax they usually pay in the previous months.
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Dewanti, Yopy Ratna, Bambang Hermanto, Rahayu Tri Utami, Setiawan, and Bakri. "PENYUSUNAN SPT TAHUNAN UMKM PASCA UU HPP." SEPAKAT Sesi Pengabdian pada Masyarakat 3, no. 2 (2023): 57–65. http://dx.doi.org/10.56371/sepakat.v3i2.206.
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Corporate Income Tax Return is a letter containing evidence of annual tax payments deposited by Corporate Taxpayers. Furthermore, proof of tax payment from the Income Tax Return must be reported to the Director General of Taxes. Then, the right alternative for reporting income tax returns is the Serpong tax consultant, because it is easier and more practical. The Annual Income Tax Return, hereinafter referred to as the Annual Income Tax Return, applies to a tax year or part of a tax year. The Annual Income Tax Return that must be reported annually or at the end of the tax year period is divided into two types, namely the Individual Annual Return (consisting of 3 types of forms) and the Corporate Return. Annual Income Tax Return (SPT) is a form used by taxpayers to report the calculation and / or payment of income tax, income tax objects, not income tax objects, assets and liabilities. As is known that the Tax Collection System in Indonesia uses the Self Assessment System where, the process of registering, calculating, paying and reporting Taxes is all done by the Taxpayer, so that taxpayers must report themselves to obtain an NPWP if they have met the objective and subjective requirements, taxpayers must calculate the tax to be paid in accordance with the taxpayer's business activities, taxpayers must pay the tax that should be paid by paying themselves to the State Treasury (through the Post Office or Perception Bank), and Tax Withholding / Collection by other parties and taxpayers must report all business activities in Periodic and Annual Tax Returns (SPT) according to actual conditions. For Corporate Income Tax Return must be reported at the latest on April 30th of the following tax year, so that taxpayers must immediately make and calculate their taxes from an early age, so that later there will be no errors in payment or reporting.
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Simpen, I. Nyoman, Muhammad Nur Abdi, Mochammad Fahlevi, Rinto Noviantoro, and Muhtar. "The Effect of Socialization, Sanction, and E-Filing on Annual SPT Reporting." E3S Web of Conferences 125 (2019): 22001. http://dx.doi.org/10.1051/e3sconf/201912522001.
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Understanding to fill the tax return, annual report tax return individual is still lacking, many taxpayers did not understand how to fill out an annual tax return, especially the tax year 2014. The objective was to investigate the influence of socialization Tax, Tax Penalties and Tax e-filing of the tax return reporting annual individual taxpayer. Sampling was done by purposive sampling method and selection of non-random manner convenience. The primary data collection method used is survey method using a questionnaire. Data were analyzed using multiple linear analysis, descriptive analysis and to test hypotheses.
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Leny Karunianing Sayekti and Bayu Sarjono. "EKUALISASI SPT MASA PPN DAN SPT MASA PPh DENGAN SPT TAHUNAN PPh TERHADAP KEWAJIBAN PERPAJAKAN CV. ABADI." Jurnal Bisnis Terapan 6, no. 2 (2022): 183–96. http://dx.doi.org/10.24123/jbt.v6i2.5220.
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Abstract
 In using the self-assessment method, it is possible for taxpayers to make mistakes in fulfilling their tax obligations. The existence of this error resulted in the issuance of a Request for Explanation of Data and /or Information (SP2DK). In 2022 CV. ABADI receives SP2DK from the Pratama Tax Office where the Taxpayer is registered. In the request for explanation letter, the PratamaTax Office found a discrepancy between the Financial Statements reported in the Annual Income Tax Return of the Corporate Income Tax Year 2019 and the reporting of the Period Tax Return which includes the VAT Period Tax Return, Article 23 Income Tax Period Tax Return, and Article 4 paragraph (2) Income Tax Period Tax Return. The difference in income or turnover reported from January – December between the VAT Period Tax Return and the Annual Corporate Income Tax Return amounted to Rp 3,919,090. Then the difference in the fees that should be charged by Income Tax Article 23 and Income Tax Article 4 paragraph (2) which have been reported in the Annual Income Tax Return of the Agency but have not been deducted and reported on the Income Tax Period SPT Article 23 and Income Tax Article 4 paragraph (2) is Rp. 125,550,250 and Rp. 63,409,435. After equalizing, taxpayer can find out the cause of the difference then correct the Annual Income Tax Return of the Agency and the Periodic Tax Return.
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Wahyuni, Neni, Idhar Yahya, and Sirojuzilam . "Factors Affecting Individual Taxpayers on the Individual Taxpayers’ Annual Tax Return Reporting with Tax Sanctions as Moderating Variables at Pratama Medan Barat Tax Office." International Journal of Research and Review 8, no. 12 (2021): 557–68. http://dx.doi.org/10.52403/ijrr.20211268.
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This study aims to empirically prove the effect of taxation knowledge, tax supervision, tax socialization, taxpayer awareness, and quality of tax services on individual taxpayers' annual tax return reporting with tax sanctions as a moderating variable. Respondents in this study were 100 individual taxpayers registered at Pratama West Medan. The sampling technique in this research is using the purposive sampling technique. The data used are primary. The data analysis tool used is SEM-PLS. The study results indicate that tax knowledge and tax service quality significantly affect reporting individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Tax sanctions are able to moderate the effect of taxation socialization on the reporting of the annual tax return of individual taxpayers at the Pratama Medan Barat Tax Office. However, it cannot moderate the effect of tax knowledge, tax supervision, taxpayer awareness and quality of tax services on the reporting of individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Keywords: tax knowledge, tax control, tax socialization, tax awareness, tax service quality, tax sanction, individual taxpayers' annual tax return reporting.
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Pundissing, Rati, Dwibin Kannapadang, and Dian Intan Tangkeallo. "Pendampingan Pelaporan SPT Tahunan PPH Wajib Pajak Orang Pribadi 1770 SS Melalui E-Filing." Jurnal Pengabdian Masyarakat dan Riset Pendidikan 2, no. 1 (2023): 17–24. http://dx.doi.org/10.31004/jerkin.v2i1.91.
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The tax sector is the biggest supporter of state revenue, therefore the reporting of the Annual Income Tax Return for Individual Taxpayers needs to be considered by every taxpayer in an organization, where the obligation as a taxpayer must make a report no later than March 31 of the following year through e-filing. The e-filing system can help employees report their tax obligations to the government more easily and transparently. The purpose of implementing Community Service (PKM) is to help partner employees understand what income tax is and how to use e-filing in reporting the Annual Income Tax Return for Individual Taxpayers 1770 SS. This is done to support employee compliance and responsibility in fulfilling their obligations as taxpayers. The method for implementing this PKM is by providing material, filling out simulations and assisting in reporting the Annual Income Tax Return for Individual Taxpayers 1770 SS via e-filing, so that each employee can report the Annual Income Tax Return directly.
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Mayasari, Rosalina Pebrica. "PENGARUH JUMLAH WAJIB PAJAK TERDAFTAR DAN JUMLAH SPT TERLAPOR TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KPP PRATAMA PALEMBANG ILIR BARAT." Jurnal Ilmiah Ekonomi Global Masa Kini 6, no. 2 (2015): 32–38. http://dx.doi.org/10.36982/jiegmk.v6i2.63.
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The research objective is to understand the influence of the Number of Taxpayer and the Number of Annual Tax Return on the Quantity of Personal Income Tax. Research type is explanatory research with quantitative approach. Secondary data are used, the data collection technique is documentation, analysis method by using multiple linear regression. The population in this research is Quantity of Personal Income Tax period 2005-2014. The Result of research indicated that the Number of Taxpayer, and the Number of Annual Tax Return have significant effect simultaneously on the Quantity of Personal Income Tax. Partially, the number of taxpayer and the Number of Annual Tax Return has no significant influence on the Quantity of Personal Income Tax.
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Rahmawati, Rina, and Syahrinullah Syahrinullah. "Pengaruh Tingkat Kepatuhan Pelaporan SPT Tahunan Terhadap Penerimaan Pajak di Kantor Pelayanan Pajak Madya Dua Bandung." Journal of Management Branding 2, no. 1 (2025): 51–59. https://doi.org/10.71326/jmb.v2.i1.67.
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This study aims to find out how the level of compliance with the reporting of the Annual Tax Return of Taxpayers affects tax revenue at the Intermediate Tax Service Office of Bandung. The variables used in this study are compliance with the reporting of the Annual Tax Return of Taxpayers and Tax Revenue. This research focuses on the data of taxpayers registered at the Intermediate Tax Service Office of Intermediate Dua Bandung. The method used in this study is a quantitative method using regression analysis with SPSS version 24. The data collection technique is through primary data and secondary data. Primary data is collected through the reporting of Taxpayer Annual Tax Returns and Tax Revenue Data at the Intermediate Tax Service Office in Bandung in the 2021-2023 period. Based on the research that has been conducted, it is concluded that compliance with the reporting of the Annual Tax Return of Taxpayers does not have a significant influence on tax revenue at KPP Madya Dua Bandung.
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Penata, Ivan Rona. "IMPACT OF A PREVIOUS AUDIT ON TAX AGGRESSIVENESS OF A FIRM TAXPAYER." JURNAL DINAMIKA EKONOMI PEMBANGUNAN 1, no. 3 (2019): 15. http://dx.doi.org/10.14710/jdep.1.3.15-34.
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This study aims to analyze the effect of a previous tax audit on tax aggressiveness of a firm taxpayer who submits Overpayment Annual Tax Return. The degree of tax aggressiveness itself uses Delta Effective Tax Rate as a proxy, generated from Annual Tax Return data from 2011 to 2016. Using multinomial logit regression as a method, this study found that a previous Tax Audit and tax audit result made a firm prefer to choose a positive Delta Effective Tax Rate.
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Muamarah, Hanik Susilawati, Rd Tatan Jaka Tresnajaya, and Sopian Sopian. "Pendampingan Penyampaian SPT Tahunan dalam Program Relawan Pajak." Jurnal Pengabdian Pada Masyarakat 7, no. 3 (2022): 690–98. http://dx.doi.org/10.30653/002.202273.128.
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TAX VOLUNTEERS AND ANNUAL TAX RETURN REPORTİNG OF PERSONAL INCOME TAX. Every taxpayer has the obligation to submit an annual tax return, including individual taxpayers. However, many taxpayers experience problems in reporting, so they need assistance in filling out their annual tax return for individual taxpayers. The tax volunteer program organized by the PKN STAN tax center assists the Banten Regional Tax Office in providing assistance to individual taxpayers at KPP Pratama Pondok Aren. Tax Volunteers Team 9 provides online and offline assistance to taxpayers for 6 (six) days and successfully assists 41 taxpayers until they successfully report their tax returns. Obstacles found included account problems at djponline, application or server problems that were down, and incomplete documents. In the future, it is better to implement this program entirely offline, because it is more effective in terms of communication, it is faster to find out problems that occur and provide solutions.
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Muhammad Hasyim Ashari. "PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (KARYAWAN) MELALUI PELATIHAN PENGISIAN SPT TAHUNAN PAJAK PENGHASILAN ORANG PRIBADI." Jurnal Abdimas Sangkabira 2, no. 2 (2022): 256–62. http://dx.doi.org/10.29303/abdimassangkabira.v2i2.144.
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This community service activity aims to train employees who have more than one position from different business entities in one business group located in Lawang, Malang, East Java, regarding calculating and reporting the Annual Tax Return of Personal Income. The method used in this activity is training in calculating and reporting the Annual Tax Return of Personal Income who have positions in three business entities in the same business group. Based on the results of community service, it is concluded that employees who have a personal income tax (PPh 21) can calculate the tax payable. The combined income will be underpaid on the Annual Personal Income Tax because they have income from two or more employers (business entities) in one business group. So you must make an Electronic Deposit Letter via e-billing first before reporting the Annual Tax Return electronically via e-filling or e-form.
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Aryani, R. Ayu Ida, Ikang Murapi, Dewa Ayu Oki Astarini, Ni Ketut Sriwinarti, and Khairan Marzuki. "Pelatihan Pengisian SPT Tahunan Orang Pribadi (OP) pada Mahasiswa Prodi Akuntansi Universitas Bumigora." ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat 2, no. 2 (2022): 265–74. http://dx.doi.org/10.30812/adma.v2i2.1598.
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The community service program implemented at Bumigora University aims to: carry out training activities with all students of the Accounting study program, in training on Procedures for Filling in Annual Personal Income Tax Return. The service material presented was training on reporting and filling out the Annual Personal Income Tax Return in hall 3 of the Bumigora University building. The method used in this activity namely by giving lectures / giving material followed by discussion and question and answer responsibility between presenters and participants in filling out the Annual Personal Income Tax Return. Training results The completion of the Annual Personal Income Tax Return is expected to make a significant contribution in the form of knowledge and skills that can be used as provisions in readiness to become a skilled workforce in the field of Accounting and Taxation to be able to compete in the world of work.
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Munandar, Aris, Aliyeva Patimat Shapiulayevna, and Harsi Romli. "Analysis of Calculations And Reporting of Annual Corporate Income Tax At PT. Interconterminal Indonesia Year 2020." Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah 8, no. 2 (2023): 345–58. http://dx.doi.org/10.36908/isbank.v8i2.689.
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The calculation and reporting of the Annual Corporate Income Tax Return is a tax obligation that must be fulfilled by corporate taxpayers no later than the fourth month at the end of the tax period. This study aims to analyse whether the calculation and reporting of the Annual Corporate Income Tax Return that has been carried out by PT. Intercon Terminal Indonesia complies with Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax and Regulation of the Director General of Taxes Number PER-19/PJ/2014 concerning the Second Amendment to Regulation of the Director General of Taxes Number Per-34/Pj/2010 Concerning the Forms of Annual Income Tax Returns for Individual Taxpayers and Corporate Taxpayers Along with Instructions for Filling In. The results of the study conclude that in calculating and reporting the Annual Corporate Income Tax Return PT. Intercon Terminal Indonesia has not fully complied with the Income Tax Law and Director General of Tax Regulations. So that in 2020, the company should have recorded a loss of Rp. 3,308,457,027 and overpaid tax of Rp. 437,556,885.
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Catherina, Catherina, and Juitania Juitania. "Influence of the application of the modern taxing administration system, taxing awareness, and tax sanctions regarding the compliance in yearly tax report for annual individual tax income (a study case on employees of PT. Tritanu Hub’s Indonesia, PT. Samiplast Joyo Mandiri and PT. Armuh Global Management)." IDEAS: Journal of Management & Technology 1, no. 2 (2021): 1. http://dx.doi.org/10.33021/ideas.v1i2.3418.
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<p><em>This research aims to determine the effect of the application of the modern tax administration system, tax awareness and tax sanctions on the compliance of individual taxpayers' annual income tax returns. The independent variable in this research is represented by (1) Application of Modern Tax Administration System, (2) Tax Awareness, (3) Tax Sanctions. This type of research is quantitative research. The population in this research are individual taxpayers who report their annual income tax return. The sampling technique used in this study was purposive sampling technique. The sample is 53 out of 112 taxpayers on employees of PT. Tritanu Hub’s Indonesia, PT. Samiplast Joyo Mandiri and PT. Armuh Global Management. The data analysis technique used in this research is multiple linear regression analysis. Based on the results of this research, it is found that (1) Implementation of Modern Tax Administration System, (2) Tax Awareness, (3) Tax Sanctions simultaneously affect Compliance with Individual Taxpayer Annual Income Tax Reporting Compliance. Partially, it is found that (1) The implementation of the Modern Tax Administration System and (2) Tax Awareness have a significant effect on the Compliance of the Annual Income Tax Return of Individual Taxpayers. The greater the variables (1) Implementation of the Modern Tax Administration System and (2) Tax Awareness will cause a high level of Compliance with Individual Taxpayer Annual Income Tax Reporting. Partially obtained, (3) Tax Sanctions don’t have an effect on the Compliance of the Annual Income Tax Return Report of Individual Taxpayers.</em></p><p><strong><em> </em></strong></p>
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Azhar, Zul, Maya Sakinah, and Rini Syarif. "Pendampingan Pelaporan SPT Tahunan 1770 Wajib Pajak Usahawan Melalui E-Form Pada KPP Pratama Bogor." Jurnal Abdimas Dedikasi Kesatuan 5, no. 2 (2024): 151–66. http://dx.doi.org/10.37641/jadkes.v5i2.2719.
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Tax is one of the sources of state revenue that plays an important role in increasing development progress in Indonesia. Tax is also a mandatory contribution to the state owed by individuals or bodies that is mandatory based on the Law, without receiving direct compensation and is used for state needs for the greatest prosperity of the state. Without tax, most state activities cannot be carried out. The Directorate General of Taxes always strives to optimize services so that it is expected to increase public awareness and desire to be orderly as taxpayers, one of which is by carrying out tax reform, namely utilizing information and communication technology by implementing the E-Form system. The purpose of this review is to find out how the procedure for reporting the Annual Tax Return for entrepreneur taxpayers uses E-Form, and to find out what obstacles occur when reporting the Annual Tax Return for entrepreneur taxpayers using E-Form at the Bogor Pratama Tax Office. The procedure for reporting the Annual Tax Return for business taxpayers using E-Form at the Bogor Pratama Tax Office is in accordance with the procedures of the Directorate General of Taxes, but there are still many taxpayers who do not fully understand how to report the Annual Tax Return for business taxpayers using E-Form so that taxpayers come to the Bogor Pratama Tax Service Office. Keywords: Tax, E-Form, Procedure
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Rosalia, Vanisa, Nurul Asfiya, Desi Efrianti, and Iis Wahyuni. "Tinjauan Atas Pengisian Dan Pelaporan SPT Tahunan 1770 S Wajib Pajak Orang Pribadi Melalui E-Filling." Jurnal Aplikasi Bisnis Kesatuan 4, no. 1 (2024): 73–102. http://dx.doi.org/10.37641/jabkes.v4i1.1898.
Full textAbstract:
Implementaiton Annual Tax Return and E-Filing ________73 Submitted JANUARY 2024 Accepted APRIL 2024 JABKES Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1, 2024 page. 73-102 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v4i1.1898 The Directorate General of Taxes continues to provide innovations related to the online tax administration system in line with the times. The operation of the system is made simple, easy, and practical. This aims to assist taxpayers in facilitating the implementation of online tax administration. E-Filling is one of the online tax service systems whose operation uses a website to report individual tax returns annually. This tax service has been running for a dozen years, especially at the Ciawi Bogor Primary Tax Service Office. The purpose of the review is to find out how the procedure for filling and reporting the Annual SPT of Individual Taxpayers through e-Filling at the Ciawi Bogor Primary Tax Service Office, especially Form 1770 S, and what obstacles occur during the process of filling and reporting the Annual SPT. The results of the review that the filling and reporting of the Annual SPT 1770 S Individual Taxpayer through E-Filling at the Ciawi Bogor Primary Tax Service Office in the implementation of its activities has been running well and effectively. This activity can facilitate taxpayers who have difficulties or obstacles in filling and reporting their Annual SPT. These taxpayers will be guided by the e-Filling service starting from applying for an EFIN if they don't have one or forget it, then the process of registering a DJP Online account for those who have never registered, forgetting their password/email if any, then the process of filling out and reporting the Annual Tax Return until the tax return is sent and receiving Electronic Receipt Evidence sent by the online DJP email to the taxpayer's email. Keywords: Tax Administration, Annual Tax Return, e-Filling.
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Woźniak, Krzysztof Raul. "Persuasive model of reaction towards tax avoidance in penal fiscal regulations." ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law 22, no. 4 (2019): 9–12. http://dx.doi.org/10.5604/01.3001.0012.9648.
Full textAbstract:
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for advance tax ruling and initiation of tax avoidance proceedings. The institutions of voluntary disclosure, correction of tax return and voluntary submission to liability are offered to those individuals or companies who have committed tax-related offences and want to avoid conviction at the end of penal fiscal proceedings.
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Lukman, Elvini, and Purnamawati Helen Widjaja. "THE EQUALIZATION OF PERIODIC VAT RETURN AND ANNUAL TAX RETURN OF CV. LAJ FOR THE YEAR OF 2020." International Journal of Application on Economics and Business 1, no. 2 (2023): 543–56. http://dx.doi.org/10.24912/v1i2.543-556.
Full textAbstract:
This research has several purposes, namely to discover the factors that cause difference in the value of gross income reported in Periodic Value Added Tax Return and Annual Tax Return as well as to find out how to perform equalization process to Periodic Value Added Tax Return and Annual Tax Return. This study uses a qualitative descriptive research approach to CV. LAJ, corporate taxpayer who is the subject of this research. With the aim of obtaining data needed in this research, the methods used by the researcher include natural observation, interviews, and documentation studies. The outcomes of the equalization process indicate that the difference in the value of gross income is caused by other operating income transactions, other operating expenses, bonuses, sale discounts, sale returns, claim compensation and cancellation or replacement of output tax invoices.
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Lukman, Elvini, and Purnamawati Helen Widjaja. "THE EQUALIZATION OF PERIODIC VAT RETURN AND ANNUAL TAX RETURN OF CV. LAJ FOR THE YEAR OF 2020." International Journal of Application on Economics and Business 1, no. 2 (2023): 543–56. http://dx.doi.org/10.24912/ijaeb.v1i2.543-556.
Full textAbstract:
This research has several purposes, namely to discover the factors that cause difference in the value of gross income reported in Periodic Value Added Tax Return and Annual Tax Return as well as to find out how to perform equalization process to Periodic Value Added Tax Return and Annual Tax Return. This study uses a qualitative descriptive research approach to CV. LAJ, corporate taxpayer who is the subject of this research. With the aim of obtaining data needed in this research, the methods used by the researcher include natural observation, interviews, and documentation studies. The outcomes of the equalization process indicate that the difference in the value of gross income is caused by other operating income transactions, other operating expenses, bonuses, sale discounts, sale returns, claim compensation and cancellation or replacement of output tax invoices.
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Selsabillah, Dita, and Fitri Purnamasari. "Transformation of Tax Services: Improving Tax Return Compliance Through Socialization and Assistance Efforts at Agency X." Dinasti International Journal of Economics, Finance & Accounting 6, no. 1 (2025): 820–29. https://doi.org/10.38035/dijefa.v6i1.4264.
Full textAbstract:
Tax is a mandatory contribution paid by the people to the state. The benefits of taxes are not directly felt by the taxpayers but are used for the common good. Taxpayers must report their Annual Tax Return through DJP Online using the E-Filing feature by March 31. However, there are issues within Agency X, where some employees do not report their Annual Tax Return. The identified reasons include limited technological skills among senior employees, the assumption that Daily Casual Workers (THL) are not required to report, and incomes below the Non-Taxable Income (PTKP) threshold. The purpose of this study is to improve compliance with Annual Tax Return reporting in the agency and ensure that all taxpayers fulfill their obligations. The research method used falls into the category of qualitative research, implemented through a case study, in accordance with Creswell's (1988) definition, which explores cases within a specific period by collecting detailed data from relevant sources. Primary data was obtained through interviews and direct observation, while secondary data was collected from documents and photographs. The research findings indicate that tax education and assistance related to Annual Tax Return reporting can enhance compliance within Agency X. There was a significant increase in reporting compliance compared to the previous year.
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Rudi Harianto, Agustine Dwianika, Irma Paramita Sofia, Fitriyah Nurhidayah, and Farhan Ady Pratama. "ASISTENSI PELAPORAN SPT TAHUNAN ORANG PRIBADI DENGAN OPTIMALISASI PROGRAM TAX GOES TO CAMPUS." Jurnal Abdi Masyarakat Multidisiplin 1, no. 3 (2022): 26–30. http://dx.doi.org/10.56127/jammu.v1i3.320.
Full textAbstract:
When the Covid-19 pandemic subsides, many things have been affected in aspects of people's lives and now people's lives are slowly recovering. Starting from lifestyle adjustments in the new normal era, teaching and learning activities both at the school to college level that took place attractively, and government and worker activities began to return to normal. This of course also has an impact on the economic sector, one of which is. Given that public awareness of tax obligations is still relatively low, coupled with the Indonesian economy which was hampered by the pandemic, assistance is needed in reporting the Annual Individual Annual Tax Return. Constraints that are often faced by individual taxpayers in annual personal tax reporting and the existence of a tax payment target from the government (the state), which encourage us to carry out real activities in the form of community service with the Assistance Program for Online SPT Filling (E-Filling) for Individual Taxpayers in the community in South Tangerang. The form of cooperation between the Taxation Center of Pembangunan Jaya University and the Directorate General of Taxes is evident with this activity in the form of the opening of a tax reporting assistance service in March 2022. This activity is given an on-campus tax program where the purpose of this activity is to help the public to report the Annual Individual Tax Return.
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Dewabrata, Bagas Sakti. "Perencanaan Media Sosial Dalam Sosialisasi Surat Pemberitahuan Tahunan (Spt) Tahun 2020." Jurnal Media dan Komunikasi Indonesia 3, no. 1 (2022): 20. http://dx.doi.org/10.22146/jmki.68751.
Full textAbstract:
Annual Tax Return (SPT) is a letter that is used by taxpayers to report tax calculations, tax payments, tax objects or non-tax objects, as well as assets and liabilities in accordance with the provisions of tax laws. In 2020, twitter accounts, Instagram, Facebook and Youtube The Directorate General of Taxes of the Republic of Indonesia conducted socialization about the Annual Tax Return (SPT) which aims to provide socialization to the wider community to immediately report their SPT. The purpose of this research is to see how social media planning is carried out by the Directorate General of Taxes in terms of socializing the Annual Tax Return (SPT) through social media. The main theory used in this research is the social media planning theory according to Steiner. This research is a qualitative research using a case study research method. Data collection was carried out by in-depth interviews with the social media team from the Directorate General of Taxes of the Republic of Indonesia. The main finding of this research is that social media planning is carried out through a basic approach and follows the four elements of Steiner's social media planning theory, namely types of solutions available, planning, social mechanics, and implementations.
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Zain Dalimunthe, Mutiara, and Arnida Wahyuni Lubis. "Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP pratama rantau prapat." VISA: Journal of Vision and Ideas 3, no. 2 (2022): 210–18. http://dx.doi.org/10.47467/visa.v3i3.1594.
Full textAbstract:
The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat.
 
 Keywords : Income Tax, Taxpayer, Annual Tax Return
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Zain Dalimunthe, Mutiara, and Arnida Wahyuni Lubis. "Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP pratama rantau prapat." VISA: Journal of Vision and Ideas 3, no. 1 (2022): 210–18. http://dx.doi.org/10.47467/visa.v3i1.1594.
Full textAbstract:
The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat.
 
 Keywords : Income Tax, Taxpayer, Annual Tax Return
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Waluyo, Waluyo, Deden Tarmidi, and Noor Hazlina Ahmad. "Training for Preparing, Filling and Reporting of Tax Return at WITA Jakarta." MOVE: Journal of Community Service and Engagement 3, no. 1 (2023): 1–8. http://dx.doi.org/10.54408/move.v3i1.234.
Full textAbstract:
MSMEs (Micro, Small and Medium Enterprises) in Indonesia are growing rapidly from year to year and are a group that strongly supports the development of the Indonesian economy as a whole. Even so, the compliance of MSMEs as Non-Employee Individual Taxpayers is quite low, this is due to the limited human resources owned by MSME actors in understanding tax regulations and carrying out tax obligations including in the preparation of Annual Tax Return reporting and reporting. Due to these limitations, this Community Service project is carried out to raise WITA Jakarta MSMEs' tax literacy, especially in the preparation of the Annual Tax Return and its reporting so that it can help MSMEs as compliant taxpayers and assist the state in disseminating information on tax regulations to increase tax revenue
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Novika Putri Pratiwi and Tituk Diah Widajantie. "Prosedur Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Melalui e-Filing pada KJA ABC." Jurnal Kajian dan Penelitian Umum 1, no. 6 (2023): 01–18. http://dx.doi.org/10.47861/jkpu-nalanda.v1i6.536.
Full textAbstract:
The field of taxation is one sectors that contributes significantly to state revenues. So that tax revenue is expected to continue to be increased. The push for an increase in taxes is the reason for administrative modernization. One form of tax modernization is the application of e-Filing in tax submission. The purpose of this study is to find out how the procedure for reporting the annual SPT of individual taxpayers is done through e-Filing at the KJA ABC. The method used is descriptive research with a qualitative approach. Information procedure for obtaining use observation and interview techniques. On the basis of the results and discussion of this study, the KJA ABC has reported the annual SPT of individual taxpayers by the Regulation of the Directorate General of Taxes Number PER-01/PJ/2014. However, there are still obstacles for taxpayers who do not provide complete and correct information, which hinders the annual SPT reporting procedure by the tax consultant. So it is hoped that tax consultants can be more assertive and make deeper observations of taxpayers who use tax services.
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Erna Hendrawati. "The Implementation of Tax Review as a Basis for Evaluating the Fulfillment of Tax Obligations." International Journal of Economics and Management Research 4, no. 1 (2025): 135–49. https://doi.org/10.55606/ijemr.v4i1.295.
Full textAbstract:
PT. X is a business field in the field of pharmacy or medicine. In carrying out their tax obligations formally and materially in the aspects of Income Tax Article 21, Income Tax Article 25 and VAT Periodic Returns, there are still mistakes when fulfilling these tax obligations. Errors are contained in the obligations of Income Tax Return Article 21 and Periodic VAT Return, namely errors in recording and calculating carried out within the company so as to cause differences in reporting between the financial statements and the Periodic Return and the Annual Return reported. This research was conducted to provide an evaluation of the tax obligations of PT. X in 2020 and 2021 formally and materially to minimize the audit and assessment of tax non-compliance from the Directorate General of Taxes in the next Tax Year.
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Br Simanungkalit, Erika Feronika, Ari Data, Rolens E. H. Riwu Manu, et al. "Pelatihan Pengisian SPT Tahunan Online Bagi Guru-Guru SMP Negeri 17 Kupang." Kelimutu Journal of Community Service 3, no. 1 (2023): 10–18. http://dx.doi.org/10.35508/kjcs.v3i1.9851.
Full textAbstract:
Abstract 
 The implementation of PKM was motivated by the low understanding of teachers regarding income tax and teachers did not know how to fill out and report the Annual Income Tax Return for Individual Taxpayers using e-Filing. To overcome these problems, various solutions can be carried out. One solution that can be provided is to conduct an Online Annual Tax Return Filling Training for Teachers of SMP Negeri 17 Kupang. The results achieved from the implementation of the PKM include 1) There is an increase in teachers' understanding of Income Tax, 2) Teachers are able to fill out and report the Annual Income Tax Return for Individual Taxpayers by using e-Filing.
 
 Keywords: Annual SPT, Income Tax, Taxpayers, E-filing
 
 Abstrak 
 Pelaksanaan PKM dilatarbelakangi oleh rendahnya pemahaman guru-guru mengenai pajak penghasilan dan Guru tidak tahu cara mengisi dan melaporkan SPT Tahunan PPh Wajib Pajak Orang Pribadi dengan menggunakan e-Filing. Untuk mengatasi permasalahan tersebut maka dapat dilakukan berbagai pemecahan masalah. Salah satu solusi yang dapat diberikan adalah melakukan sebuah Pelatihan Pengisian SPT Tahunan Online Bagi Guru-Guru SMP Negeri 17 Kupang. Hasil yang dicapai dari pelaksanaan PKM antara lain: 1)Adanya peningkatan pemahaman guru mengenai Pajak Penghasilan, 2)Guru mampu mengisi dan melaporkan SPT Tahunan PPh Wajib Pajak Orang Pribadi dengan menggunakan e-Filing.
 
 Kata Kunci : SPT Tahunan, PPh, Wajib Pajak, E-filing
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Triwanti Rosada, Cherli, and Diarany Sucahyati. "ANALISIS PELAPORAN SPT TAHUNAN BADAN PADA CV JS MELALUI E-FORM 1771." LAND JOURNAL 6, no. 1 (2025): 168–74. https://doi.org/10.47491/landjournal.v6i1.3729.
Full textAbstract:
In an effort to enhance taxpayer compliance, the Directorate General of Taxes (DJP) has implemented a new innovation in the tax administration system, namely e-form. This study aims to thoroughly examine the effectiveness of CV JS Corporate Tax Return (SPT) reporting through e-form 1771. A qualitative descriptive approach is adopted to collect and analyze primary and secondary data related to the CV JS Corporate Tax Return (SPT) filling process. Primary data is obtained through direct interviews with CV JS tax consultants and direct observation of the annual corporate tax return filling process. Secondary data is obtained from scientific literature related to Corporate Tax Return (SPT) and e-form 1771. The objective of this study is to gather empirical evidence on the implementation of e-form in CV JS Corporate Tax Return (SPT) reporting that provides convenience for taxpayers. It is expected that the implementation of e-form can be a cutting-edge innovation and a reference for other companies in implementing e-form SPT Annual Body 1771 in their tax reporting, so that state tax revenue can be optimized on an ongoing basis. Keywords: Tax, Annual SPT, E-form 1771 Dalam rangka meningkatkan kepatuhan wajib pajak, Direktorat Jenderal Pajak (DJP) mengimplementasikan inovasi baru dalam sistem administrasi perpajakan, yaitu e-form. Penelitian ini bertujuan untuk mengkaji secara mendalam efektivitas pelaporan SPT Badan CV JS melalui e-form 1771. Pendekatan kualitatif deskriptif diadopsi untuk mengumpulkan dan menganalisis data primer dan sekunder terkait proses pengisian SPT Badan CV JS. Data primer diperoleh melalui wawancara langsung dengan konsultan pajak CV JS dan observasi langsung terhadap proses pengisian SPT tahunan badan. Adapun data sekunder diperoleh dari literatur ilmiah terkait SPT Tahunan Badan dan e-form 1771. Tujuan penelitian ini adalah untuk mengumpulkan bukti empiris mengenai penerapan e-form dalam pelaporan SPT Tahunan Badan CV JS yang memberikan kemudahan bagi wajib pajak. Diharapkan penerapan e-form ini dapat menjadi inovasi mutakhir dan acuan bagi perusahaan lain dalam menerapkan e-form SPT Tahunan Badan 1771 dalam pelaporan pajaknya, sehingga dapat mengoptimalkan penerimaan pajak negara secara berkelanjutan.