Program Evaluation of Tax Returns Outstanding Electronics (E-SPTT) Land and Building Tax Rural Urban Against Regional Taxpayers of Bogor City

Abstract

The Notice of Taxes Payable is a letter containing details of PBB P2 payments from the taxpayer. To increase PBB P2 revenue, the Bogor City government issued the Electronic SPPT program (e-SPPT). The aims of this study were to evaluate the e-SPPT PBB P2 program from the aspects of the convenience of the e-SPPT system and aspects of e-SPPT socialization. The research method used was descriptive qualitative. The population in this study were PBB P2 taxpayers in Bogor City who answered some questionnaire questions. The questions asked to determine respondents’ perceptions of the ease of use of e-SPPT and socialization of eSPPT PBB P2 were in the form of closed questions. The research results show that as many as 83% of taxpayers are aware of the Bogor City e-SPPT program, and 56% choose e-SPPT delivered via WhatsApp media. Taxpayers who have used e-SPPT find it easy to determine the amount of tax owed and make payments on time, so they feel comfortable using eSPPT. Meanwhile, the perception of socialization states that regular socialization can motivate taxpayers to pay PBB and become obedient taxpayers.