Abstract
The study was conducted to determine the comparison between before and after the use of e-registration, e-SPT, e-filing on the performance of KPP Pratama Jakarta Gambir Tiga from the period 2016-2019. From the analysis carried out using a comparison of registered taxpayers, active taxpayers, and taxpayers who report their tax returns electronically (e-SPT), in the end the number of residents in the work area who have the potential to become taxpayers. By using e-Filling, Taxpayers can submit their notification letters online through application service providers to the Directorate General of Taxes. Taxpayers get many benefits with the implementation of e-Filing, namely tax data processing becomes faster, more precise and accurate, can avoid paper wastage and is more efficient. In addition, taxpayers can submit their tax returns anytime and anywhere. The research method used is descriptive qualitative method with interview results comparing before and after the use of e-Registration, e-SPT, e-Filing at KPP Pratama Jakarta Gambir Tiga, and plus primary data, the data is taken by downloading directly on the Information System application. Directorate General of Taxes (SI DGT) and the data are time-series. Then the data that has been collected is tabulated and compared for analysis. The conclusion obtained from this study is that for 2 years the implementation of e-Registration, e-SPT, e-Filing continues to increase, so that total tax revenue also increases a lot.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.