Implementasi Sistem E-Filing dalam Pelayanan Pajak Wajib Pajak Orang Pribadi di Kantor Pelayanaan Pajak Pratama Medan Polonia

Abstract

Taxes are the country's largest revenue dominance. In the era of globalization that is increasingly global, especially in internet technology. In 2002, the Directorate General of Taxes issued a tax reform program or tax modernization in the form of good governance. One implementation of the tax system is a self-assessment system. DJP provides an easy way for Individual Taxpayers to report their taxation through the E-System, namely by using E-Filing. The purpose of this study was to determine the implementation of the E-Filing System in the Service of Individual Taxpayers at Low Tax Office of Medan Polonia. In this study, the authors used qualitative research methods and researchers used primary data obtained from the distribution of questionnaires and interviews, as well as secondary data in the form of data obtained from books, journals and other scientific data. The implementation of E-Filing System in tax Service of personal Taxpayers at Low Office of Medan Polonia has been quite effective and continues to be improved. Although there are several obstacles by taxpayers, system errors and taxpayer awareness that still needs to be developed.