Abstract
The change in the calculation scheme & the deduction of PPh 21 rates for individual taxpayers and the change in reporting procedures for the periodic tax return electronically require taxpayers to adapt to these changes. The objective of this study is to assist taxpayers in understanding the effective tax rate and reporting procedures using e-Bupot so that taxpayers are not confused about the procedures that have been determined. This research uses a qualitative method by observing client salary data. Data regarding client salaries were obtained from observations conducted at the Excellent Eagleswan, Tax Consultant Office. In addition, we also conducted simulations using the online DJP website through e-Bupot. E-Bupot is used to make it easier for taxpayers to report Periodic Tax Return PPh 21 which is more effective and efficient than the use of e-SPT. This research is crucial because there is a new deduction system for PPh 21 and a new procedure for reporting periodic tax return, so taxpayers can find this information to facilitate them in the process.
Published Version
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