Log in

Relevant bibliographies by topics / Montana Online Tax and Reporting System / Journal articles

To see the other types of publications on this topic, follow the link: Montana Online Tax and Reporting System.

Journal articles on the topic 'Montana Online Tax and Reporting System'

Author: Grafiati

Published: 4 June 2021

Last updated: 28 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Montana Online Tax and Reporting System.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Pahmi, Saepul, Widia Pratiwi, and Dina Yuliartia. "PELATIHAN PELAPORAN PAJAK SECARA ONLINE BAGI KARYAWAN PT BANGUN SUKSES LESTARI UNTUK TAHUN PAJAK 2024: PENINGKATAN KOMPETENSI DAN KEPATUHAN PAJAK DI ERA DIGITAL." Devote : Jurnal Pengabdian Masyarakat Global 3, no. 4 (2024): 184–88. https://doi.org/10.55681/devote.v3i4.3416.

Full text

Abstract:

Online tax reporting via the e-filing system is now an obligation for taxpayers in Indonesia, including companies that have tax obligations. However, not all employees in companies understand well how to report taxes online. Therefore, online tax reporting training is very important to improve employee skills in carrying out tax obligations correctly. This program aims to provide training to PT BSL employees on effective ways to use the online tax reporting system, as well as increase their awareness of the importance of tax compliance. In implementing this program, the PKM team carried out tr

APA, Harvard, Vancouver, ISO, and other styles

2

Nurjanah, Yayuk, Pingky Dezar Zulkarnain, Suci Sri Utami Sutjipto, and Shania Gracia. "Pendampingan Pelaporan Pajak Menggunakan E- Filing." Jurnal Abdimas Dedikasi Kesatuan 1, no. 1 (2020): 77–84. http://dx.doi.org/10.37641/jadkes.v1i1.1300.

Full text

Abstract:

Ciawi Pratama Tax Service Office (KPP) is an office engaged in taxation for public services with the aim of obtaining revenue in conducting tax reporting activities. The DJPOnline system is an application system built on a web-based basis which was developed as a means where taxpayers can register and report their tax obligations online and can be accessed anywhere. This application is connected in real time with the tax information system that is already running at the Ciawi Pratama Tax Service Office. The purpose of the discussion is to find out tax reporting services andtax reporting proced

APA, Harvard, Vancouver, ISO, and other styles

3

Thahir, Fera Firyal, Fadliah Nasaruddin, and Tenriwaru Tenriwaru. "Menelisik Pelaporan Pajak Online Pada Usaha Mikro Kecil Menengah (UMKM)." Patria Artha Journal of Accounting & Financial Reporting 4, no. 2 (2020): 133–42. http://dx.doi.org/10.33857/jafr.v4i2.362.

Full text

Abstract:

The government continues to increase the existing tax potential by carrying out tax modernization in the form of online tax reporting (e-filling). This method is expected to facilitate business tax reporting. However, the reality on the ground shows that some of the small business actors are still unfamiliar with this method because there is still a manual process detected by the tax service provider. The purpose of this study is to determine the dynamics of online tax reporting that is applied to micro, small and medium enterprises (MSMEs) in fulfilling tax obligations as taxpayers. The basis

APA, Harvard, Vancouver, ISO, and other styles

4

Estiyanti, Ni Made, I. Putu Rawindra Wikantona, and I. Gede Putu Krisna Juliharta. "PENGARUH EFEKTIVITAS PENGGUNAAN SISTEM PERPAJAKAN ONLINE E-TAX PADA KEPATUHAN PELAPORAN PAJAK DAERAH KABUPATEN BADUNG." Journal of Applied Management and Accounting Science 1, no. 1 (2019): 10–17. http://dx.doi.org/10.51713/jamas.v1i1.2.

Full text

Abstract:

This study aims to analyze the effectiveness of the use of the taxation system e-tax online in compliance with the Badung Regency tax reporting. Sampling is done by method random sampling. The data collection method was carried out by distributing questionnaires to 143 taxpayers consisting of hotel, restaurant, parking and entertainment taxpayers. The analysis technique used is a simple linear regression analysis technique that is preceded by a classic assumption test and processed using the program SPSS version 16.0. The results of this study indicate an increase in the effectiveness of the u

APA, Harvard, Vancouver, ISO, and other styles

5

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 text

Abstract:

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 use

APA, Harvard, Vancouver, ISO, and other styles

6

Fanny Kholifatul Nisa, Adis Salsabila, and Dien Noviany R. "Systematic Literature Review: Analisis Penerapan E-Filling System dan Sanksi Pajak terdahap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi (WPOP)." Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen 3, no. 4 (2024): 42–54. http://dx.doi.org/10.30640/inisiatif.v3i4.2898.

Full text

Abstract:

The government will make various efforts to increase tax revenue because taxes are a very large component of state revenue. These efforts include changing the tax collection system, improving tax laws, and implementing electronic tax reporting and payment. An application that aims to help wp fill out tax returns online called the e-filling system. Analyzing the implementation of the e-filling system in Indonesia is one of the objectives of this research. The method used in this research is Systematic Literature Review (LSR) where several journals published from 2019 to 2024 will be systematica

APA, Harvard, Vancouver, ISO, and other styles

7

Adistie Rizky Berliani, Diana Pratiwi, Fredlina Adelia, and Dev Anand. "The Influence of Awareness, Understanding, and Tax Rates Through the Taxation System on Tax Reporting Compliance for Micro, Small, and Medium Enterprises (MSMEs) in Cirebon Regency." Indonesian Journal of Business Analytics 4, no. 3 (2024): 1250–67. https://doi.org/10.55927/ijba.v4i3.9127.

Full text

Abstract:

Economic growth from year to year continues to increase, this should be in line with the increase in tax revenue. This can affect the state budget by 84% because it is financed from taxation sources.This research aims to determine the influence of awareness, understanding, and tax rates through the taxation system on tax reporting compliance for micro, small, and medium enterprises (MSMEs) in the Cirebon Regency. This research uses a quantitative descriptive analysis approach to produce conclusions. Data collection is carried out through KPP Pratama Cirebon Dua. Based on the researchers' findi

APA, Harvard, Vancouver, ISO, and other styles

8

Brahmantyo, Keano Fauzan, Billy Paguna, and Levana Dhia Prawati. "Measuring the Success of Corporate Annual Tax Online Reporting: Applying the Delone & McLean Information System Success Model." E3S Web of Conferences 426 (2023): 01094. http://dx.doi.org/10.1051/e3sconf/202342601094.

Full text

Abstract:

E-SPT is one application created by the Directorate General of Taxes to help reporting annual tax return by both individuals and corporations. It helps reduce time and cost of taxpayers to submit their taxes and pay it on time.The research is conducted to measure the success of corporate annual tax reporting using the DeLone & McLean model of IS Success. Data were collected from online questionnaires from 115 users who have experience in filing corporate annual tax reporting as samples. The data were analyzed using Smart PLS software. The result showed that two hypothesis, which are inform

APA, Harvard, Vancouver, ISO, and other styles

9

Fidiana, Aji Rifqi Rawadani,. "Pendapatan Asli Daerah Kota Surabaya Sebelum Dan Sesudah Sistem Pajak Online." Jurnal Ekonomi 23, no. 3 (2018): 272. http://dx.doi.org/10.24912/je.v23i3.413.

Full text

Abstract:

This research aims to examine the difference of Original Regional Revenue Surabaya before and after the Online Tax System in the 2015-2017 period. The population in this research are hotel tax, restaurant tax, and parking tax in Surabaya city area in every month at 2015-2017 period which amount to 36 data. The data in this research are secondary data covering the realization and target of hotel tax, restaurant tax, and parking tax during the 2015-2017 period obtained from Surabaya City Financial and Regional Tax Management Board. Hypothesis test using independent t independent test analysis, u

APA, Harvard, Vancouver, ISO, and other styles

10

Indrawan, Rizki. "Efficiency Tax Reporting System as Variable Moderation for Digitalization of Tax Compliance." Jurnal Rekayasa Sistem Industri 13, no. 2 (2024): 65–74. http://dx.doi.org/10.26593/jrsi.v13i2.7181.65-74.

Full text

Abstract:

The goal of this research is to examine the impact of tax digitalization, such as e-filling, and e-billing, on the efficiency of individual taxpayer reporting and tax compliance in the 4.0 era. The presence of tax digitalization as a type of tax administration modernization makes it easier for the general public, particularly taxpayers, to carry out their obligation. This study is a quantitative research. This study's variables include one dependent variable, two independent variables and one variabel moderating. The dependent variable is the tax compliance, while the independent variables are

APA, Harvard, Vancouver, ISO, and other styles

11

Addina Al Qoyyimah and Mhd. Ridho Akbar. "Transportasi Pajak dan Implikasinya terhadap Kepatuhan Wajib Pajak." Akuntansi dan Ekonomi Pajak: Perspektif Global 2, no. 2 (2025): 01–12. https://doi.org/10.61132/aeppg.v2i2.918.

Full text

Abstract:

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and

APA, Harvard, Vancouver, ISO, and other styles

12

Robbani, Ahmad Ilham, and Ahmad Nurul Fajar. "Factors Affecting Employee Performance in Providing Online Tax Reporting Services." Jurnal Ilmiah Manajemen Kesatuan 13, no. 4 (2025): 2605–16. https://doi.org/10.37641/jimkes.v13i4.3475.

Full text

Abstract:

In recent years, there have been many cases related to the Directorate General of Taxes. This phenomenon is to find out whether the use of a good management information system can affect employee performance in order to minimize cases such as those carried out by tax employees today. This study aims to analyze the influence of management information systems and knowledge management elements on the performance of KPP (Tax Service Office) employees in a company. The method used is quantitative with a survey approach, involving all active employees as samples through saturated sampling techniques

APA, Harvard, Vancouver, ISO, and other styles

13

Kusuma Wijaya, Siska Dewi, Fangela Myas Sari, and Mukhsin Hadi. "Workshop Pembuatan NPWP, Efin Dan Pelaporan SPT Tahunan Pph Badan Di Unit Koperasi Lintang Songo SMK Ma’arif NU Doro." SAFARI :Jurnal Pengabdian Masyarakat Indonesia 3, no. 3 (2023): 245–53. http://dx.doi.org/10.56910/safari.v3i3.1306.

Full text

Abstract:

Nearly 80% of Indonesia's state development and spending are financed by taxes. Given the importance of taxes for the continuity of government, the Directorate General of Taxes (DGT) must continue to innovate in updating tax policies to optimize tax revenue (HINELO & MONOARFA, 2018). Taxes are the largest national income revenue based on the State Revenue and Expenditure Budget (APBN). The Directorate General of Taxes has made various efforts to maximize tax revenue. It is hoped that the efforts made will be able to serve as a driving force for development that is and will occur. Taxpayers

APA, Harvard, Vancouver, ISO, and other styles

14

Mahardika Dimas Saputra, Theofila Chevara Aira Nazaputri, Rahma Farahdini Putri, Addin Thathit Yudha Kusuma, and Agus Widiyarta. "Dampak Inovasi Layanan Pembayaran Pajak Restoran Secara Online Melalui Aplikasi “Si Panjol Mobile” Terhadap Kepatuhan Wajib Pajak di Kabupaten Mojokerto." Public Service and Governance Journal 6, no. 2 (2025): 49–58. https://doi.org/10.56444/psgj.v6i2.2880.

Full text

Abstract:

This study examines the impact of the SiPanjol Mobile application on tax compliance among trestaurant taxpayers in Mojokerto Regency. The digital tax payment service helps address common issues in manual systems, such as delayed reporting and lack of transparency. Using a qualitative descriptive approach, data were gathered through interviews and field observations. The findings indicate that the application simplifies reporting and payment processes while promoting voluntary compliance. Overall, SiPanjol Mobile contributes to a more accessible and transparent local tax system.

APA, Harvard, Vancouver, ISO, and other styles

15

Rifka, Fakhrur Rozi. "PENYULUHAN TENTANG PPH 23 DAN PELAPORAN SPT TAHUNAN ORANG PRIBADI PADA PT CAHAYA RIZKI SAHABAT ANREG." Dedikasi: Jurnal Pengabdian Kepada Masyarakat 5, no. 1 (2025): 106–12. https://doi.org/10.46368/dpkm.v5i1.3054.

Full text

Abstract:

Taxation is the people's contribution to the state treasury based on law (which can be enforced) without receiving direct reciprocal services (consideration) that can be specifically indicated, and is used to cover public expenditures. Through this community service activity, the goal is to provide an understanding of Income Tax Article 23 to support work implementation at PT Cahaya Rizki Sahabat Anreg (CHR Office) and to offer insights into the process of reporting Income Tax Article 21 for managing personal staff responsibilities as individual taxpayers. The method for this activity involves

APA, Harvard, Vancouver, ISO, and other styles

16

Bate'e, Maria Magdalena. "Analisis Pelaporan SPT Tahunan PPh Pasal 21 Sebelum Dan Sesudah Penerapan Sistem E-Filing Bagi PNS Dinsosnakertrans Kabupaten Nias." Jurnal Akuntansi dan Pajak 19, no. 1 (2018): 97. http://dx.doi.org/10.29040/jap.v19i1.250.

Full text

Abstract:

E-Filing system is a system reporting of Annual Tax with online system and real time provided by Directorate General of Taxes. The advantage of e-Filing is that it can reduce the time and expense as well as reporting of annual tax is correct and timely. This research is aimed to know the difference of reporting Annual Income Tax clause 21 before and after the application e-Filing System for civil servants of Social Service, Labor, and Transmigration Nias District. The type of research used is descriptive research with qualitative approach, and the data analysis technic used is reduction data,

APA, Harvard, Vancouver, ISO, and other styles

17

Yulis Saidah, Mokhtar Sayyid, Ihsanudin Ihsanudin, and Novita Sari. "Pelatihan Perhitungan SPT wajib pajak pribadi pada tenaga pendidik di SMK Muhammadiyah 4 Lamongan." Jurnal Pengabdian Masyarakat Nusantara 2, no. 1 (2023): 14–19. http://dx.doi.org/10.57214/pengabmas.v2i1.315.

Full text

Abstract:

Self-assessment system is a tax collection system that gives confidence to taxpayers to calculate/calculate, pay, and report the amount of tax that should be owed based on tax laws and regulations. Notification Letter (SPT) is a means used by taxpayers to account for the calculation of taxes owed. Understanding for filling out Annual Tax Returns for both individual and corporate taxpayers is needed, including the use of online systems used to deposit and report taxes. LPPM also plays a role in providing tax training through Community Service activities. The purpose of this community service ac

APA, Harvard, Vancouver, ISO, and other styles

18

Fajar, Achmarul, and Runik Puji Rahayu. "Pengaruh Penerapan Pemeriksaan Pajak dan Pelaporan Pajak Secara Online Terhadap Tingkat Kepatuhan Pelaporan Wajib Pajak Orang Pribadi Pada KPP Pratama Pamekasan." Ekopem: Jurnal Ekonomi Pembangunan 4, no. 3 (2022): 72–82. http://dx.doi.org/10.32938/jep.v7i3.2998.

Full text

Abstract:

In achieving the level of compliance of the Individual Taxpayer, it is necessary to evaluate the public awareness to comply with the rules that apply as a Taxpayer, at this time the Taxpayer has been introduced to e-filing which with all the conveniences and benefits offered to support the level of compliance of taxpayers' reporting. The purpose of this study was to determine the impact of applying online tax reporting or e-filing to the level of compliance of Individual Taxpayer reporting at the Pamekasan Primary Tax Service Office. The theory used in this study, namely the impact and s

APA, Harvard, Vancouver, ISO, and other styles

19

Noviyanti, Ni Made, A. A. Gde Raka, and A. A. Ayu Dewi Larantika. "Implementasi E-Government dalam Proses Pelaporan Surat Pemberitahuan Pajak Daerah di Kabupaten Badung." Public Inspiration: Jurnal Administrasi Publik 6, no. 2 (2021): 85–96. http://dx.doi.org/10.22225/pi.6.2.2021.85-96.

Full text

Abstract:

E-Government is an effort to develop electronic-based governance to improve the quality of public services effectively and efficiently, in accordance with Presidential Instruction No. 3 of 2003 concerning e-Government Development Policies and Strategies. Technological developments affect the management of tax administration both for government and taxpayer needs from manual to online systems, thereby saving time, work processes, and paper. By applying online taxes so that good governance is created. The formulation of the problem, namely: 1) How is the implementation of e-Government in the pro

APA, Harvard, Vancouver, ISO, and other styles

20

Reschiwati, Reschiwati, Fran Sayekti, and Faisal Arief. "Account representative roles, e- filling and MSMEs in tax compliance." Bussecon Review of Finance & Banking (2687-2501) 1, no. 2 (2019): 15–24. http://dx.doi.org/10.36096/brfb.v1i2.135.

Full text

Abstract:

MSMEs contribute more than 60% of economic growth. 99% of business operators in Indonesia are MSMEs. However, the contribution of MSMEs in tax revenue is still low. The government has sought to improve tax compliance for the MSME sector by existence an Account Representative position (AR) and an online reporting system, namely E Filling. This study aims to determine whether the role of Account representative (AR) and the use of E Filling can affect the compliance of MSMEs in reporting tax. The data used are MSMEs in the area of the Primary Tax Office in Duren Sawit. The number of questionnaire

APA, Harvard, Vancouver, ISO, and other styles

21

Reschiwati, Reschiwati, Fran Sayekti, and Faisal Arief. "Account representative roles, e filling and MSMEs in tax compliance." International Journal of Business Ecosystem & Strategy (2687-2293) 1, no. 4 (2019): 27–36. http://dx.doi.org/10.36096/ijbes.v1i4.287.

Full text

Abstract:

MSMEs contribute more than 60% of economic growth. 99% of business operators in Indonesia are MSMEs. However, the contribution of MSMEs in tax revenue is still low. The government has sought to improve tax compliance for the MSME sector by the existence of an Account Representative position (AR) and an online reporting system, namely E Filling. This study aims to determine whether the role of Account representative (AR) and the use of E Filling can affect the compliance of MSMEs in reporting tax. The data used are MSMEs in the area of the Primary Tax Office in Duren Sawit. The number of questi

APA, Harvard, Vancouver, ISO, and other styles

22

Tasya Febrinda Apriantour. "Kewajiban Notaris Dalam Melaporkan Transaksi Wajib Pajak Kepada Direktorat Jenderal Pajak (DJP)." Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora 1, no. 5 (2024): 192–200. http://dx.doi.org/10.62383/aliansi.v1i5.401.

Full text

Abstract:

Notaries play an important role in the tax system by being required to report Taxpayer (WP) transactions to the Directorate General of Taxes (DJP). This obligation is regulated in Law Number 28 of 2007 concerning Income Tax (UU PPh) and Minister of Finance Regulation Number 31/PMK.03/2016. The main objective of this reporting is to improve taxpayer compliance, the accuracy of tax data, and the effectiveness of DGT supervision. Notaries are required to report various types of transactions, such as buying and selling land, grants, inheritances, and the granting of power of attorney regarding lan

APA, Harvard, Vancouver, ISO, and other styles

23

Pane, A. A., and F. A. Simanjuntak. "Factors Influencing Taxpayers’ Intention to Use Online Tax Filing System (E-Filing): A Study of Indonesian Taxpayers." Journal of Tax Reform 10, no. 2 (2024): 228–39. http://dx.doi.org/10.15826/jtr.2024.10.2.166.

Full text

Abstract:

Filling tax returns through an online system (e-Filing) implemented by the tax authorities have not shown optimal results in several regions in Indonesia, as indicated by the fact that there are still many taxpayers who do not file their tax returns. This was the case at Medan Petisah Tax Office. Compared to the target, only about 20%– to 30% of taxpayers have filed their annual tax return (SPT). The process of tax reporting with an online system sometimes hinders taxpayers, especially individual taxpayers who are not used to using the internet in their daily lives, in fulfilling their tax obl

APA, Harvard, Vancouver, ISO, and other styles

24

He, Jiting. "Research on Legal Issues of Tax Collection and Administration for Online Live Streaming Rewards." Lecture Notes in Education Psychology and Public Media 57, no. 1 (2024): None. http://dx.doi.org/10.54254/2753-7048/57/20240077.

Full text

Abstract:

With the tide of the digital economy, an increasing number of individuals are showcasing their talents through online live streaming and earning reward income. However, compared to other income sources of the streamers, the nature of live streaming rewards presents a significant challenge to tax authorities due to its concealed characteristics. Based on the current legislative status in our country, this paper deeply analyzes the connotation and classification of live streaming reward income, revealing numerous issues faced in the field of tax collection and administration. These issues includ

APA, Harvard, Vancouver, ISO, and other styles

25

Yuni, I. Gusti Ayu Mas, I. Gusti Bagus Suryawan, and Luh Putu Suryani. "Efektifitas Pelaksanaan Peraturan Daerah Kabupaten Badung Nomor 2 Tahun 2016 Tentang Sistem Online Pajak Daerah." Jurnal Konstruksi Hukum 1, no. 2 (2020): 325–28. http://dx.doi.org/10.22225/jkh.2.1.2556.325-328.

Full text

Abstract:

The Regional Revenue Agency / Pasedahan Agung Badung Regency is a regional apparatus organization that has the main objective and function of managing regional revenue as a source of regional financing in implementing regional development. This study aims to analyze the implementation procedures and determine the effectiveness of the implementation of the Badung Regency Regulation Number 2 of 2016 concerning the Local Tax Online System. This study uses an empirical method. There are 2 forms of data used, namely primary and secondary, namely collected through interviews. The results showed that

APA, Harvard, Vancouver, ISO, and other styles

26

Efrian Kristianto, Daniel, and Condro Widodo. "PELAPORAN SPT MASA PPH 21 WAJIB PAJAK ORANG PRIBADI DENGAN MENGGUNAKAN E-BUPOT PADA KANTOR KONSULTAN PAJAK EXCELLENT EAGLESWAN: SKEMA PENGENAAN TARIF EFEKTIF RATA-RATA (TER)." LAND JOURNAL 6, no. 1 (2025): 151–67. https://doi.org/10.47491/landjournal.v6i1.3728.

Full text

Abstract:

The change in the calculation scheme & the deduction of PPh 21 rates for individual taxpayers and the change in reporting procedures for the periodic tax return electronically require taxpayers to adapt to these changes. The objective of this study is to assist taxpayers in understanding the effective tax rate and reporting procedures using e-Bupot so that taxpayers are not confused about the procedures that have been determined. This research uses a qualitative method by observing client salary data. Data regarding client salaries were obtained from observations conducted at the Excellent

APA, Harvard, Vancouver, ISO, and other styles

27

Parintak, Ulvy Restiana, Ishak Awaluddin, Sulvariany Tamburaka, and Erwin Hadisantoso. "The Analysis of E-System Effectiveness to Increase Individual Taxpayer Compliance in Submitting Annual Returns." Journal of International Conference Proceedings 7, no. 2 (2024): 696–706. https://doi.org/10.32535/jicp.v7i2.3346.

Full text

Abstract:

This study aims to determine the effectiveness and role of the electronic taxation system in enhancing taxpayer compliance. Data collection methods in this study included questionnaires, interviews, and documentation, analyzed using descriptive techniques. The results showed that the efficiency of the electronic taxation system, particularly in the form of e-SPT within the Kendari General Tax Administration, was classified as effective in 2020. This indicates that the e-SPT application was implemented effectively, simplifying the process for taxpayers to complete their annual tax returns (SPT)

APA, Harvard, Vancouver, ISO, and other styles

28

Mawadha, Anisyah Dinda, and Suyanto Suyanto. "Sistem Informasi Pajak Reklame Menerapkan Metode Prototype." JURIKOM (Jurnal Riset Komputer) 10, no. 2 (2023): 446. http://dx.doi.org/10.30865/jurikom.v10i2.5640.

Full text

Abstract:

The Advertising Tax Information System is a system developed to assist the Palembang City Regional Tax Management Agency in managing advertisement tax data and information. This study aims to overcome the problems that exist in the current advertisement tax management system, where the advertisement tax payment process is still manual and inefficient, and difficulties in tracking advertisement tax payments and ensuring that all payments are made on time, therefore it takes a system that can control it all using information technology. Through this system, billboard tax payments can be made onl

APA, Harvard, Vancouver, ISO, and other styles

29

Fauziah, Fenty, Bun Yamin, Arbansyah Arbansyah, Askiah Askiah, and Sofia Ulfa Eka Hadiyanti. "SOSIALISASI PELAPORAN PERPAJAKAN BAGI BUMDES DAN PELAKU UMKM BERBASIS IT DI DESA LOA DURI ULU." RESONA : Jurnal Ilmiah Pengabdian Masyarakat 8, no. 1 (2024): 12. http://dx.doi.org/10.35906/resona.v8i1.1016.

Full text

Abstract:

Untuk meningkatkan kemampuan pengusaha mikro kecil dan menegah di Desa Loa Duri Ulu, BUMDES dan pelaku UMKM diberi sosialisasi dan pelatihan keterampilan sistem pelaporan perpajakan pada tanggal 18 Maret 2022, sebelum tanggal terakhir pelaporan perpajakan. Dosen di tim pengabdi memiliki pengetahuan, keahlian, dan pengalaman dalam perpajakan. Tujuan pelatihan ini, khusus untuk BUMDes dan pelaku UMKM, adalah untuk meningkatkan kemampuan mereka untuk melaksanakan kewajiban perpajakan melalui web DJP online dan elemen lain yang terkait. Kegiatan dimulai dari persiapan dengan menganalisis kebutuhan

APA, Harvard, Vancouver, ISO, and other styles

30

Wagiman, Atara Nethania, Gisella Septi Aspasya, and Levana Dhia Prawati. "Net Benefit on E-Invoice Implementation: Applying the Delone & McLean Information Systems Success Model." E3S Web of Conferences 388 (2023): 04054. http://dx.doi.org/10.1051/e3sconf/202338804054.

Full text

Abstract:

E-Invoice is one of the preeminent products of E-Government. It is an application used to make electronic tax invoices and connected to an online website to report VAT. As a tax collection and reporting instrument, E-Invoice is believed to have escalated the government's capability of tax collection since it is more convenient, integrated, transparent, fast, effective, and efficient. It is cutting a lengthy tax administration procedure into a more comprehensive and efficient way. Therefore, the development and adoption of this system are crucial for various countries around the world. Hence, t

APA, Harvard, Vancouver, ISO, and other styles

31

Sarinah, Rasmin, Muhamat Arif Afandi, and Febriansyah. "MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK HOTEL KOTA KENDARI." Journal Publicuho 7, no. 4 (2025): 2475–87. https://doi.org/10.35817/publicuho.v7i4.624.

Full text

Abstract:

This study aims to determine the modernization of the tax administration system in improving the compliance of hotel taxpayers in Kendari City. This research uses a qualitative methodology with a descriptive approach. Data was collected through in-depth interviews, document studies, and observations at the Kendari City Regional Revenue Agency, as well as hotel taxpayers in Kendari City. The results of this study indicate that the modernization of the tax administration system can improve hotel taxpayer compliance in Kendari City. This can be seen from the dimensions of the modernization of the

APA, Harvard, Vancouver, ISO, and other styles

32

Ilham, Annisa Puteri, Fitrah Maharani, Icha Nurfadhilla, Yustin Giftiani, and Dwi Fionasari. "Analisis Pemahaman dan Kepatuhan Pajak UMKM pada PT Sedap Bakat Group." Jurnal Akuntansi, Keuangan dan Perpajakan 8, no. 1 (2025): 11–21. https://doi.org/10.51510/jakp.v8i1.2231.

Full text

Abstract:

This research aims to analyze the understanding, tax compliance of MSMEs and tax planning at PT. Delicious Talent Group. The method in this research uses a qualitative approach using data collection techniques which include triangulation and interviews. The research results show that business owners have an inadequate understanding of the online tax payment and SPT reporting system. In the process, business owners are assisted by other parties, such as apprentices, to fulfill tax obligations. Even though there is no obligation to pay taxes, the owner shows awareness of reporting the annual SPT

APA, Harvard, Vancouver, ISO, and other styles

33

S, Trilestari Putri, Elisa Susanti, and Hilman Abdul Halim. "Penerimaan Pengguna dengan Technology Acceptance Model pada aplikasi e-Satria (electronic self assessment tax reporting application) Pajak Restoran di Kota Bandung." JANE - Jurnal Administrasi Negara 13, no. 1 (2021): 89. http://dx.doi.org/10.24198/jane.v13i1.35034.

Full text

Abstract:

The background of this research is to see how e-satria is received by restaurant tax in Bandung City. The Regional Revenue Management Agency issues tax reporting services online, but not yet fully taxpayers have reported online. Based on the observations, the problem is related to the acceptance of e-satria users on restaurant taxes in the city of Bandung. In conducting this research, the writer uses the theory of the technology acceptance model. In this model, to see how users can accept technology, look at the behavior and perceptions of users, namely perceptions of usefulness, perceived eas

APA, Harvard, Vancouver, ISO, and other styles

34

Kalina, Iryna, Viktoriia Khurdei, Vira Shevchuk, Tetiana Vlasiuk, and Ihor Leonidov. "Introduction of a Corporate Security Risk Management System: The Experience of Poland." Journal of Risk and Financial Management 15, no. 8 (2022): 335. http://dx.doi.org/10.3390/jrfm15080335.

Full text

Abstract:

To ensure the economic security of companies, it is necessary to introduce a risk management system based on the use of various tools, especially financial ones. The purpose of the article is to scientifically substantiate the paradigm of integration of the risk management mechanism into the system of economic security in companies on the basis of risk-oriented management. The main study method was an online survey of 50 Polish companies in January–April 2021 using a developed questionnaire consisting of 40 questions. According to the results of the expert survey, it is determined that regardl

APA, Harvard, Vancouver, ISO, and other styles

35

Wijaya, Kusuma, Anni Safitri, and Noviana Widya Ningsih. "ANALISIS MEKANISME PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 25 PADA CV ANGGREK JINGGA PEKALONGAN." Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) 4, no. 2 (2021): 149. http://dx.doi.org/10.32497/akunbisnis.v4i2.3115.

Full text

Abstract:

<em>The purpose of this study was to determine the mechanism for calculating and reporting income tax article 25 at CV Anggrek Jingga. CV Anggrek Jingga is a company engaged in the printing sector specializing in the procurement of government goods and services that was established in 2019 and has not calculated and reported income tax article 25 to the Directorate General of Taxes (DGT). The research method used is a qualitative method and data collection techniques by interviewing the owner of CV Anggrek Jingga and documentation in the form of an income statement for 2020. The calculat

APA, Harvard, Vancouver, ISO, and other styles

36

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.

Full text

Abstract:

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). ).

APA, Harvard, Vancouver, ISO, and other styles

37

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.

Full text

Abstract:

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). ).

APA, Harvard, Vancouver, ISO, and other styles

38

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 Kesosi 3, no. 1 (2025): 50–56. https://doi.org/10.57213/abdimas.v3i1.189.

Full text

Abstract:

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). ).

APA, Harvard, Vancouver, ISO, and other styles

39

Febrianti, Meiriska, Silvy Christina, Iman Akhadi, et al. "Pelatihan Pengisian SPT PPh Orang Pribadi dan Badan serta Penggunaan E-Billing dan E-Filing." Indonesia Berdaya 4, no. 2 (2023): 595–600. http://dx.doi.org/10.47679/ib.2023462.

Full text

Abstract:

A self-assessment system is a tax collection system that allows taxpayers to calculate, pay and report the amount of tax that should be payable on their own based on tax laws and regulations. SPT is a tool used by taxpayers to account for the calculation of tax payable. An understanding of filling out the Annual SPT for individual and corporate taxpayers is needed, including the online system used for depositing and reporting taxes. Center for Research and Community Development (P3M) Trisakti School of Management also provides tax training through Community Service activities. The purpose of t

APA, Harvard, Vancouver, ISO, and other styles

40

Kribiyantara, Yohanes, Justita Dura, and Mohammad Bukhori. "Dampak E-Tax System dan Konsultan Pajak Terhadap Kepatuhan dengan Kepuasan Wajib Pajak Sebagai Variabel Intervening." Owner 8, no. 4 (2024): 4582–95. http://dx.doi.org/10.33395/owner.v8i4.2435.

Full text

Abstract:

Because tax revenue is the main source of state funding for national development, it is essential for the government, particularly the Directorate General of Taxes, to improve taxpayer compliance with tax obligations. Shifting from traditional face-to-face services to digital services, known as the electronic tax system (e-tax system), includes online reporting through e-filing, e-form, e-bupot unification, e-bupot21, and e-invoice. This is one strategy to improve compliance. Tidak banyak penelitian yang dilakukan tentang dampak dari these services on tax compliance, mediated by taxpayer satis

APA, Harvard, Vancouver, ISO, and other styles

41

Liesenhoff, Jana, and André Jungen. "A CONCEPT FOR EFFECTIVE TAX CONTROLLING BASED ON THE RESULTS OF TWO EMPIRICAL STUDIES." DIEM: Dubrovnik International Economic Meeting 10, no. 1 (2025): 72–84. https://doi.org/10.17818/diem/2025/1.7.

Full text

Abstract:

The dynamics, complexity and abundance of tax law often pose significant challenges to companies. Companies are often confronted with a multitude of national and international tax regulations as well as an increasing tax burden. In addition to the extensive regulations already in place, companies are also constantly faced with new challenges, such as sustainability reporting. Tax challenges often lead to uncertainties in tax planning as well as administrative burdens and high costs. Tax therefore has a major impact on the value and stability of a company. In many cases, Tax Controlling can hel

APA, Harvard, Vancouver, ISO, and other styles

42

Saluza, Imelda, and Dewi Sartika. "Pengembangan Model Keberlanjutan e-filing di Palembang Menggunakan Partial Least Square Structural Equation Models (PLS-SEM)." JURNAL SISTEM INFORMASI BISNIS 9, no. 1 (2019): 94. http://dx.doi.org/10.21456/vol9iss1pp94-102.

Full text

Abstract:

DGT (Directorate General of Taxation) continues to optimize the collection of annual tax returns by facilitating technology-based tax service systems, one of which is e-filing that has been running since 2016. However, e-filing turned out to have less influence on the delivery of annual tax returns as reflected in the electronic annual tax returns monitoring data that only met 78% of the 2017 target. This is caused by various problems that arise during the use of e-filing such as individual technology capabilities, loss of efin, forgetting DGT Online account passwords to lack of awareness abou

APA, Harvard, Vancouver, ISO, and other styles

43

Hutabarat, Milko, Agustina Indriani, and Parlin Bachtiar Sinaga. "TAX CENTER UKI DENGAN KANWIL DJP JAKARTA TIMUR MENDAMPING WARGA LAPOR PAJAK." Jurnal Abdimas Bina Bangsa 5, no. 1 (2024): 739–49. http://dx.doi.org/10.46306/jabb.v5i1.1029.

Full text

Abstract:

This Community Service (PKM) activity was carried out, thanks to the cooperation agreement between the Tax Center of the Indonesian Christian University (UKI) and the Directorate General of Taxes of the East Jakarta Regional Office (Kanwil). Filling and reporting personal income tax e-SPT activities are intended for all lecturers, UKI employees to community members. The series of activities are also accompanied by guidance on matching (validating) the Taxpayer Identification Number (NPWP) with the National Identity Number (NIK). The method used is to provide assistance to Individual Taxpayers

APA, Harvard, Vancouver, ISO, and other styles

44

Akbari, Mochammad Ichlasul Akbari, I Gusti Ketut Agung Ulupui, and Nuramalia Hasanah. "Analisis Faktor-Faktor yang Mempengaruhi Minat Wajib Pajak dalam Menggunakan Sistem E-Filling." Jurnal Akuntansi, Perpajakan dan Auditing 4, no. 1 (2023): 238–65. http://dx.doi.org/10.21009/japa.0401.13.

Full text

Abstract:

E-filling is a form of modernization of taxation as a means of reporting digital or online tax returns (SPT) via the internet on the DGT online website. The application of E-filling aims to make it easier for taxpayers to report their taxpayers, so that it is expected to increase taxpayer compliance which has an impact on increasing state treasury revenues. However, the tax increase has not been followed by an increase in the number of E-filling users where there are still taxpayers who report their SPT manually. This is evidenced by the figure of 58% of registered taxpayers using the E-fillin

APA, Harvard, Vancouver, ISO, and other styles

45

Athifahputih, Putri Yashila Rahimah, and Rehnalemken Ginting. "The Impact of Using E-Filing on Taxpayers is Reviewed from the Principle of Legal Certainty." International Journal of Advance Social Sciences and Education (IJASSE) 1, no. 4 (2023): 199–210. http://dx.doi.org/10.59890/ijasse.v1i4.959.

Full text

Abstract:

E-Filing is a service for sending or submitting Annual Tax Returns (SPT) electronically for individuals or entities (Companies or Organizations) to the Directorate General of Taxes via online and real time internet communication channels which are referred to as ASP (Application Service Provider or Service Provider Application). By utilizing this technology, Taxpayers (WP) no longer need to print all report forms and wait for receipts manually. Therefore, this research aims to determine the implementation of E-Filing in terms of the principle of legal certainty and its impact on society. This

APA, Harvard, Vancouver, ISO, and other styles

46

Athifahputih, Putri Yashila Rahimah, and Rehnalemken Ginting. "The Impact of Using E-Filing on Taxpayers is Reviewed from the Principle of Legal Certainty." Impact of Using E-Filing on Taxpayers is Reviewed from the Principle of Legal Certainty 1, Vol. 1 No. 4 (2023): December 2023 (2024): 12. https://doi.org/10.59890/ijasse.v1i4.959.

Full text

Abstract:

E-Filing is a service for sending or submitting Annual Tax Returns (SPT) electronically for individuals or entities (Companies or Organizations) to the Directorate General of Taxes via online and real time internet communication channels which are referred to as ASP (Application Service Provider or Service Provider Application). By utilizing this technology, Taxpayers (WP) no longer need to print all report forms and wait for receipts manually. Therefore, this research aims to determine the implementation of E-Filing in terms of the principle of legal certainty and its impact on society. This

APA, Harvard, Vancouver, ISO, and other styles

47

Putu, Yudha Asteria Putri, and Adi Kurniawan Saputra Komang. "Use of the E-Filing System by MSME Actors during the COVID-19 Pandemic." Journal of Economics, Finance And Management Studies 5, no. 07 (2022): 1975–82. https://doi.org/10.5281/zenodo.6873688.

Full text

Abstract:

This study aims to determine the effectiveness of e-filing system usage for MSME taxpayers in Indonesia during the COVID-19 pandemic. Community activities’ restrictions on national scale cause taxation activities are also carried out online, including tax reporting accomplished by utilizing the e-filing system. The method used in this study is descriptive qualitative method with a literature study approach. Most of the literature data used is the implementation of e-filing system for MSME taxpayers during the COVID-19 pandemic in the year between 2020-2022. The results of the literature

APA, Harvard, Vancouver, ISO, and other styles

48

Muyassarah, Nevi Trisna Anzelia, Anindiya Yuma Pramudiya, Nabiha Putri Andini, Firman Zafa Rofiudin, and Lina Kumalatul Jinan. "Optimalisasi Kepatuhan Perpajakan: Pemberdayaan Masyarakat Melalui Bantuan Relawan Pajak Dalam Pengisian E-filling." JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA 4, no. 1 (2025): 49–54. https://doi.org/10.26714/jipmi.v4i1.366.

Full text

Abstract:

Latar belakang: Perpajakan merupakan salah satu sumber pendapatan negara yang sangat penting. Untuk mencapai target penerimaan negara, diperlukan upaya optimal dalam meningkatkan kepatuhan wajib pajak. Salah satu upaya yang dapat dilakukan adalah dengan memberdayakan masyarakat melalui bantuan relawan pajak. Tujuan: untuk mengoptimalkan kepatuhan perpajakan melalui pemberdayaan masyarakat, khususnya dengan melibatkan relawan pajak dalam membantu wajib pajak mengisi SPT tahunan secara elektronik (e-filling) di KPP Pratama Semarang Timur. Metode: Pelaksanaan kegiatan dilakukan secara langsung me

APA, Harvard, Vancouver, ISO, and other styles

49

Nugroho, Wawan Cahyo. "Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak." E-Jurnal Akuntansi 31, no. 11 (2021): 2882. http://dx.doi.org/10.24843/eja.2021.v31.i11.p16.

Full text

Abstract:

This study aims to obtain empirical evidence regarding the effect of tax morale, tax sanctions and the application of e-filling on tax compliance. This research is quantitative research. Data collection techniques in the study used an online questionnaire with a sample of 65 respondents. Technical data analyst using multiple linear regression. The results showed that tax morale and the application of e-filling had a positive effect on tax compliance. This shows that taxpayers who work in Surabaya have a spirit that comes from within themselves and have a high awareness that the taxes they depo

APA, Harvard, Vancouver, ISO, and other styles

50

Yanto, Alif Faruqi Febri, and Apriana Rahmawati. "Tax Counseling PP No. 23 of 2018 on UMKM Business Actors in Gunung Gangsir Village, Pasuruan Regency." Jurnal Pengabdian Masyarakat 4, no. 2 (2023): 546–53. http://dx.doi.org/10.32815/jpm.v4i2.2001.

Full text

Abstract:

The aim is for UMKM to understand their tax obligations, namely registering, recording, calculating, depositing and reporting (5M) taxes as well as taking advantage of tax incentives provided by the government for business actors affected by the after Covid-19 pandemic. The incentive given to UMKM players is by reducing the PPh (Final PPh) rate to 0.5% of total turnover, in accordance with Government Regulation (PP) No. 23 of 2018. The method used in this activity is to create a Community Service (PKM) activity by providing online counseling regarding taxation (online system) to UMKM actors in

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!