Analisis Penerapan E-Form dalam Pelaporan SPT Tahunan Wajib Pajak Badan di KPP Pratama Medan Timur

Abstract

Low Tax Office of Medan Timur has a total of 198,404 individual taxpayers and 15,060 corporate taxpayers. Low Tax Office of Medan Timur has also introduced E-FORMs as one of the efforts to enhance compliance among corporate taxpayers in submitting SPT. Although the implementation of E-FORMs has taken place, there are still challenges in improving corporate taxpayer compliance in using this E-FORM. This research aims to determine the role of E-FORM in facilitating Corporate Taxpayers at the Low Tax Office of Medan Timur in reporting their Annual Tax Returns, as well as to identify the obstacles faced by Corporate Taxpayers in submitting their Annual Tax Returns via E-FORM. This research uses qualitative methods with a descriptive approach through documentation and interviews, with data analysis techniques involving data collection, data reduction, data presentation, and conclusion drawing. The research results show that E-FORMs have a significant impact on the Annual Tax Return reporting process, and E-FORMs are a more efficient and flexible solution in line with current technological developments. The challenges faced by corporate taxpayers in submitting their Annual Tax Returns through E-FORMs include a lack of technical understanding, taxpayers not having complete financial reports that comply with tax regulations, unstable internet connection issues, and installation difficulties..