Implementasi E-Filing terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Medan Polonia

Abstract

Indonesia is a developing country where the main source of its economic income comes from taxes, contributing 75% of the current state revenue. In the Republic of Indonesia Law No. 28 of 2007 concerning General Provisions and Tax Procedures, tax is defined as a compulsory contribution to the state owed by individuals or entities, enforced by law without direct compensation, and applied to meet the maximum needs of the state for the welfare and prosperity of the people. E-filing is a service for the submission and completion of taxpayer Annual Tax Returns (SPT) carried out online through a real-time system to the Directorate General of Taxes via a website or through designated application service providers. The objective of this research is to determine the impact of e-filing on tax revenues in Medan City and its implementation. The method used is a descriptive qualitative method. used to analyze data by describing or describing data that has been collected as it is. The research findings explain that to address the low compliance of taxpayers in submitting Tax Returns (SPT) at the Tax Service Office (KPP) Pratama Medan Polonia, an approach involving education and socialization to taxpayers is necessary, both online and offline.