Efektivitas Penggunaan E-Filing pada Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi (Studi pada KPP Pratama Medan Barat )

Abstract

E-filing or Electronic Filing System is a system of reporting or submitting taxes with an Annual Tax Return (SPT) electronically, which is carried out through a real time On-Line System. By using e-filing, the reporting system is expected to be more effective, efficient, precise, accurate, and guaranteed data security. Departing from this background, the author then wants to discuss it in the final project with the title "The Effectiveness of Using E-Filing in Annual Tax Return Reporting for Individual Taxpayers. (Study at Low Tax office of Medan Barat)". This study aims to determine the effectiveness of the use of e-filing in the annual Tax Return reporting of individual taxpayers, to find out the obstacles faced by taxpayers in using e-filing, and to find out the solutions from Low Tax Office of Medan Barat in increasing the annual Tax Return reporting of individual taxpayers. This research uses descriptive research methods with a quantitative approach, namely with numbers obtained from the field will be analyzed to obtain information. The results of this study can find out that e-filing has been quite effective, but in the last 5 years there have been fluctuations (ups and downs). This is generally due to the lack of understanding of Individual Taxpayers regarding the e-filing application and the lack of even socialization of the Low Tax Office of Medan Barat.