Penerapan Pelaporan Sistem Elektronik (E-Filing) Dalam Meningkatkan Pelaporan Pajak Penghasilan Orang Pribadi (Studi Kasus Di Wilayah Kerja Kantor Pelayanan Penyuluhan dan Kosultasi Perpajakan Tanjung Balai)

Abstract

The government continues to innovate through the Directorate General of Taxes to maximize services with the introduction of an electronic tax reporting system or e-Filing. With the e-Filing system, corporate taxpayers or individual taxpayers no longer need to bother coming directly to the Tax Counseling and Consultation Service Office because the e-Filing system can help taxpayers to simplify the process of reporting annual or annual notification letters. tax refund. This study aims to find out how the implementation of the e-Filing electronic reporting system, the increase in personal income tax reporting, and the obstacles experienced in the implementation of personal income tax reporting through the e- Filing electronic system.

This research uses qualitative research with descriptive analysis method. This study will use primary data and secondary data in the form of interviews with parties from the Office of Tax Counseling and Consulting Services (KP2KP) and taxpayers. Data collection is data on individual taxpayers registered at Tanjung Balai KP2KP 2018-2020, employee and non-employee individual taxpayer data reporting annual tax returns, and individual taxpayer data reporting Annual SPT using e-Filing at KP2KP 2018- 2020

The results of the research from the application of the e-Filing electronic reporting system in increasing the reporting of personal income taxes have been implemented well by KP2KP Tanjung Balai. The ratio of users of individual taxpayers reporting Annual SPT through e-Filing in 2018-2020 is 76%, 80%, and 59%, so it can be concluded that individual taxpayers reporting Annual SPT using the electronic e-Filing system are good and have increased.