PERSEPSI WAJIB PAJAK ORANG PRIBADI DAN BADAN TERHADAP PENGGUNAAN ELECTRONIC FILLING (E-FILLING) (Studi Kasus di KPP Pratama Seberang Ulu Palembang)
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Institusion
Universitas Sriwijaya
Author
MUHAMMAD RAYHAN (STUDENT ID : 01031481518061)
Luk Luk Fuadah (LECTURER ID : 0011057401)
Aryanto Aryanto (LECTURER ID : 0014087402)
Luk Luk Fuadah (LECTURER ID : 0011057401)
Aryanto Aryanto (LECTURER ID : 0014087402)
Subject
HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Datestamp
2019-10-03 02:49:26
Abstract :
Goverment had changed legislative of intaxation in 2008 by releasing several new tax laws. Change of tax reform 2008 is contained of modernization of tax administration that is the excellent service and intensive supervision with the implementation of principle good governance as well as tarif reduction. E-Filing is a modernization of the tax system by using information technology based online e-filing is expected to be able to facilitate the taxpayer in terms of tax reporting. The purpose of this research is to determine the perception of the taxpayers toward the use of Electronic Filing (E-Filing). the type of this research is case study. The data were obtained from observation, interview, and documentation. The technique of data analysis wa descriptive analysis by describing the implementation of E-Filling period and assessing the perceptions of the taxpayers toward the use of E-Filing period at Tax Office Pratama Seberang Ulu Palembang.the result showed that the implementation of E-Filing period aat tax office Pratama Seberang Ulu Palembang has been running well based on the perceptions of the taxpayers such as E-Filing service, display and content, obstacles, advantages, counseling and mentoring, facilities and infrastuctures, as well the officer's ability in implementing E-Filing.
Goverment had changed legislative of intaxation in 2008 by releasing several new tax laws. Change of tax reform 2008 is contained of modernization of tax administration that is the excellent service and intensive supervision with the implementation of principle good governance as well as tarif reduction. E-Filing is a modernization of the tax system by using information technology based online e-filing is expected to be able to facilitate the taxpayer in terms of tax reporting. The purpose of this research is to determine the perception of the taxpayers toward the use of Electronic Filing (E-Filing). the type of this research is case study. The data were obtained from observation, interview, and documentation. The technique of data analysis wa descriptive analysis by describing the implementation of E-Filling period and assessing the perceptions of the taxpayers toward the use of E-Filing period at Tax Office Pratama Seberang Ulu Palembang.the result showed that the implementation of E-Filing period aat tax office Pratama Seberang Ulu Palembang has been running well based on the perceptions of the taxpayers such as E-Filing service, display and content, obstacles, advantages, counseling and mentoring, facilities and infrastuctures, as well the officer's ability in implementing E-Filing.
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RAMA_62201_01031481518061_0011057401_0014087402_01_front_ref.pdf
RAMA_62201_01031481518061_0011057401_0014087402_02.pdf
RAMA_62201_01031481518061_0011057401_0014087402_03.pdf
RAMA_62201_01031481518061_0011057401_0014087402_04.pdf
RAMA_62201_01031481518061_0011057401_0014087402_05.pdf
RAMA_62201_01031481518061_0011057401_0014087402_06_ref.pdf
RAMA_62201_01031481518061_0011057401_0014087402_07_lamp.pdf
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