Prosedur Pelaporan Surat Pemberitahuan (SPT) Tahunan Wajib Pajak Orang Pribadi Formulir 1770 di Kantor Pelayanan Pajak Pratama Medan Polonia

Abstract

Reporting of Tax Returns (SPT) for personal taxpayers who do independent work and/ or business namely by using the 1770 form. SPT reporting is done by using the e-form which can be done anywhere and anytime. This is very beneficial for taxpayers because they don’t need to come to Low Tax Office of Medan Polonia. Taxpayers who wish to report and individual SPT with form 1770 can fill out and submit their SPT report via e-form at DJP online. The purpose of this study is to find out the procedure for reporting the Annual Tax Returns (SPT) of personal taxpayers, to find out the obstacles encountered in reporting individual annual SPT using e-form and to find out the efforts what has been done to improve the reporting of the annual SPT of personal taxpayers at Low Tax Office of Medan Polonia. The method used in the preparation of the final assignment is a qualitative descriptive method with interview techniques that describe the situation of the subject or object in the study by requesting secondary data from Low Tax Office of Medan Polonia., interviews with taxpayers and tax volunteers. From the results of this study, the procedure for reporting the annual SPT of personal tax payers using form 1770 at Low Tax Office of Medan Polonia goes well. SPT reporting is done online via djp.online.pajak.go.id and using an e-from. The submission of personal income tax at the Low Tax Office of Medan Polonia runs according to the program that has been implemented by the Directorate General of Taxes