Abstract

The modernization of the tax system in the implementation of the tax self-assessment system in Indonesia has also affected the service model at the Directorate General of Taxes. One form of electronic-based service is the implementation of the E-Registration system for NPWP registration. NPWP registration through the E-Registration system is also carried out for taxpayers who are registered at KPP Pratama Wonocolo. This study aims to analyze the quality of service for making NPWP through the E-registration system with a discussion regarding the fulfillment of service quality indicators and measurement of what are the inhibiting and supporting factors of implementing the quality of service for making NPWP through the E-registration system. This research method is descriptive research with a qualitative approach, and data collection is done by interview, observation, and documentation techniques. The results obtained are then collected, reduced, presented, and conclusions are drawn. The results of this study indicate that the quality of NPWP Registration services through the E-Registration system at KPP Pratama Surabaya Wonocolo in general has met the criteria for service quality according to Tjiptono, but there are still things that have not been optimally implemented. Apart from that, there are several supporting and inhibiting factors in the implementation of NPWP registration through the E-Registration system at KPP Pratama Surabaya Wonocolo

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