Efektivitas Penyampaian SPT Tahunan Orang Pribadi melalui E-Filing Pada Kantor Pelayanan Pajak Pratama Medan Petisah

Abstract

Taxes are one of the largest state revenues. Current tax revenue is not in accordance with the objectives of the public authority, this occurs because of the weak awareness of taxpayers in completing their obligations, namely paying taxes. To be able to achieve the specified public authority objectives, it is necessary to improve the quality of tax office services. This is in accordance with the vision of the Directorate General of Taxes, which is to become a state institution that carries out modern tax administration procedures that are effective, efficient, and can be trusted by the wider community. By implementing a selfassessment system, it shows a change from tax modernization, namely by giving full authority to taxpayers in terms of calculating taxes, paying taxes, and reporting taxes owed. Therefore, the Directorate General of Taxes uses technology through e-filling which provides convenience for taxpayers online and on time. This study aims to determine the level of effectiveness of submitting the Annual Personal Tax Return, the level of application of e-filing, the obstacles experienced by taxpayers in reporting tax returns using e-filing and the efforts made by Low Tax Office Of Medan Petisah in overcoming the obstacles faced by taxpayers when reporting tax returns. This Final Project uses Quantitative research as its research method. Data is obtained or collected through the results of questionnaire respondents by taxpayers at Low Tax Office Of Medan Petisah , and the results of interviews with employees as supporting data. The results showed that the score level for submitting the Individual Annual Tax Return at the Low Tax Office Of Medan Petisah was 3,740 and categorized as Effective. The application of e-Filing at Low Tax Office Of Medan Petisah can be said to be maximized because here taxpayers have been directed to report their SPT using e-Filing reporting. The obstacles faced by taxpayers in reporting tax returns via e-Filing are the occurrence of a full server which will cause error 404, constraints on tokens that do not enter, tokens that do not enter, and sending activation links and passwords to email so it is difficult to send.