@thesis{thesis,
		author={Pratama  Revgi Faisal},
		title ={PROSEDUR PELAPORAN SPT 1770 WAJIB PAJAK USAHAWAN MENGGUNAKAN E-FORM DI KANTOR PELAYANAN PAJAK PRATAMA SUKABUMI},
		year={2019},
		url={https://eprints.ummi.ac.id/1149/},
		abstract={The final report entitled ?PROCEDURES of REPORTING SPT 1770 taxpayer BUSINESSMAN USING the E-FORM at the TAX OFFICE PRATAMA SUKABUMI? is composed by Revgi Faisal Pratama with a Student identification Number 1641211026 under the guidance of Mr. Rinaldi, SE., AK., M.Ak., CA and Mr Elan Eriswanto, SE., MM. 
E-Form is the media reporting the Annual tax return that the process of filling offline but uploaded online provided by Directorate General of Tax, which aims to facilitate taxpayers in meeting their tax obligations. E-Form itself is the alternative when e-Filing experience a disruption on the server of the DGT Online commonly occur on the deadline for reporting of Annual tax returns personal, i.e. in the month of March. 
This study devoted to know how the procedure reporting SPT using e-Form, what the difference e-Form and e-Filing, and what the obstacles perceived by taxpayers against the service e-Form. This study written by a method thedescriptive explain the status of a group of men, an object, a set of the conditions, a system, thinking, or a class incident on the right now. In this research used data obtained by the observation interview and literatur study. 
Based on research has done, then it can be concluded that e-Form have some differences with e-Filing ranging from charging SPT until features the service. Reported SPT using e-Form more effective and efficient because taxpayers needn?t dawdle the appropriate queue in KPP or KP2KP because taxpayers can work on a PC or on a laptop hers, but behind it easy given e-Form still three is some constraint that can be felt taxpayers ranging from should downloading app additional until eror at submit. 
It is recommended to taxpayers in order to be able to understand the first the difference between e-Form with e-Filing in order to be determine to use the service what reporting that will be performed in accordance with the needs of, if taxpayers want to use e-Form advised to understand the procedure SPT manually because of the procedure filling it almost the same. It is expected to DJP can be correct flaws that there are on the service e-Form are the constraints for taxpayers. It is recommended to KPP and KP2KP that socialize it e-Form thoroughly to taxpayers.}
		}