Abstract
With the existence of an Accounting Information System, individuals / organizations can easily make a report that will be useful in taking various decisions based on the available financial information. Tax is a very important role in the life of the state. Tax from the community is the main source of funding for the government of the Republic of Indonesia in financing development. In order to support the increase in state revenues through taxes, the government carried out a reform in the tax sector, namely the change from the Official Assessment System to the Self Assessment System, namely by applying such e-TIN, e-SPT, and e-filing. . With E-filling, it is expected that the community can comfortably and easily fill out and submit a Taxpayer Notification Letter report online, it can be done anywhere and anytime. With the ease and flexibility of this system, it is expected to increase taxpayer compliance to report the tax. K eywords: Accounting Information System, Tax Socialization and Compliance Of Personal DOI : 10.7176/EJBM/11-24-08 Publication date : August 31 st 2019
Highlights
Technological advances, especially in the field of information technology, make market competition increasingly competitive
With the existence of an Accounting Information System, individuals / organizations can make a report that will be useful in taking various decisions based on the available financial information
Tax from the community is the main source of funding for the government of the Republic of Indonesia in financing development
Summary
According to the regulations issued by the 2014 Director General of Taxes as set out in PER-01 / PJ / 2014, E-Filling is a method of submitting annual SPT electronically conducted online and real time via the internet on the website of the Directorate General of Taxes. This facility can be used for Annual Personal Tax Returns, whether using Form 1770S or 1770SS. With E-filling, it is expected that the community can comfortably and www.iiste.org fill out and submit a Taxpayer Notification Letter report online, it can be done anywhere and anytime. With the ease and flexibility of this system, it is expected to increase taxpayer compliance to report tax returns
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