Efektivitas E-Filing dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi untuk Melaporkan Spt Tahunan di KPP Pratama Tebing Tinggi Tahun 2018-2022

Abstract

Taxes are the main source of funding for the state budget. Therefore, the government conducts Tax Reform. One form of tax reform is the transition of the tax collection system to self-assessment where taxpayers are given the responsibility to calculate, pay, and report their own tax return. To make it easier for taxpayers to report tax return the government made a system called E-Filing (electronic filing). This study aims to determine the effectiveness of e-filing, what obstacles are faced by taxpayers in implementing e-filing, and what efforts are made by Low Tax Office of Tebing Tinggi in increasing the effectiveness of e-filing in increasing individual taxpayer compliance to report annual tax returns. This research uses a qualitative descriptive method, which is a method that describes the data obtained and then processed so that it can contain a conclusion. The results of this study indicate that e-filing is not effective in increasing taxpayer compliance. This can be seen from the level of taxpayer compliance which decreases every year, with an average percentage of compliance levels from 2018-2022, which is 25% categorized as "non-compliant" taxpayers. However, e-filing is effective enough in helping taxpayers report the Annual Tax Return. This is indicated by the high level of e-filing usage.