Analisis Implementasi Pendampingan Wajib Pajak Usahawan Dalam Pelaporan Surat Pemberitahuan (SPT) 1770 Melalui E-Form Di Kantor Pelayanan Pajak Pratama Medan Petisah

Abstract

Taxation serves as the primary source of state revenue and plays a vital role in financing national development. In Indonesia, the tax collection system adopts a self-assessment mechanism, where taxpayers are entrusted to calculate, pay, and report their own tax obligations. This study aims to analyze the implementation of assistance provided by the Tax Office (KPP) Pratama Medan Petisah to individual entrepreneurs in submitting their Annual Tax Return (SPT) Form 1770 through the e-Form system, in accordance with the Directorate General of Taxes Regulation Number PER-02/PJ/2019. The background of this study is based on the implementation of e-Form reporting procedures as an alternative method regulated by prevailing regulations. This research applies a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results show that the assistance provided by the tax office includes direct education, technical support, and information dissemination through digital media. However, several challenges were encountered during the implementation process, such as limited digital literacy, lack of procedural understanding, and technical issues like forgotten email credentials or DJP Online passwords. Therefore, continuous improvement in taxpayer assistance and innovation in the e-Form reporting system is necessary to enhance user-friendliness. The study concludes that the implementation of assistance is in accordance with the Directorate General of Taxes Regulation Number PER-02/PJ/2019, which governs the procedures for the submission, receipt, and processing of tax returns.