Annual Tax Return Research Articles

Pendampingan Penyampaian SPT Tahunan PPh Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Pondok Aren

Formal tax compliance through the submission of Annual Income Tax Returns needs to be improved to support the achievement of tax revenue targets. Even though the government provides a convenient way of reporting annual income tax returns using e-filling, many taxpayers still do not report tax returns due to a lack of understanding of how to utilize this tool. The Tax Volunteer Program, which is a collaboration between DJP and universities, is a solution to assist taxpayers in reporting tax returns. The community service team's mentoring process was carried out at KPP Pratama Pondok Aren using e-filling. As a result, many taxpayers have obtained Electronic Proof of Receipt as proof that formal obligations have been fulfilled while reducing service queues at KPP Pratama Pondok Aren as the end of the Annual Income Tax Return reporting period approaches.

Analysis of Annual Spt Reporting Article 21 Before and After the Implementation of the E-Filling System at PT Surya Toto Indonesia, Tbk

The purpose of this research is to understand and gather information on how the employees of PT. Surya Toto Indonesia fulfill their obligations as taxpayers in reporting their Annual Income Tax Return (SPT) for PPh 21, to identify the advantages and disadvantages of the e-filing system, and to explore several efforts to overcome the challenges associated with this system. It also aims to examine the differences in reporting the Annual Income Tax Return (SPT) for PPh 21 before and after the implementation of the e-filing system. The data processed in this research is sourced from primary data, which includes qualitative data from interviews and the company profile of PT. Surya Toto Indonesia, Tbk, and quantitative data related to the calculation of PPh 21 on irregular income for employees. The findings of this study indicate that the employees of PT. Surya Toto Indonesia have fulfilled their obligations as taxpayers in reporting the Annual Income Tax Return for PPh 21. In the implementation of the e-filing system, there are both advantages and disadvantages. Differences have been noted before and after the implementation of the e-filing system in terms of the Notification Letter Form (SPT), tax calculation procedures, time/place effectiveness, efficiency, archiving, data submission of the SPT, and taxpayer compliance.

Socialization of MSME Taxation through Booklet Media: Increasing Tax Compliance among MSMEs with Aspikmas

Most people, as business owners, run businesses in the Micro, Small, and Medium Enterprises (MSMEs) sector and strive to continue to increase their income and business profits without understanding the tax burden that will arise. Therefore, understanding taxes is very important for students and entrepreneurs, individuals, and all levels of society. This study aims to explore the understanding and tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Banyumas Regency, who are members of the Aspikmas Association. Using a descriptive qualitative approach, data was collected through in-depth interviews, field observations, and documentation. The results indicate that while MSME tax compliance is generally good, more socialization is needed to enhance their understanding of tax regulations, particularly in terms of annual tax return reporting.

Penyebab dan Penyelesaian SP2DK Terhadap Pelaporan SPT Tahunan Orang Pribadi Studi Kasus Terhadap Klien KKP XYZ

The aim from this research is to find out the main factor causing the publication of SP2DK and how to complete it. The researcher decided to use a qualitative research method with a qualitative descriptive approach. This research is a case study of clients from KKP XYZ. Data was collected through observation techniques and through documents from a second party, namely KKP XYZ. The type of data analysis technique used in this research is qualitative descriptive data analysis technique. The results of the research concluded that the main factor in the issuance of SP2DK was due to a misunderstanding of the concept of reporting and filling out the Annual tax return between the KKP and the KPP, then to resolve this, the Taxpayer had to provide a response and reply to the DJP and make a revised Annual SPT to respond to the SP2DK and so that no investigation was carried out.

Analysis of System Quality, Information Quality, and Service Quality on E-Filing User Satisfaction

E-filing is a tax reporting system using an Annual Tax Return (SPT) that is conducted electronically. This study aims to test and analyze the success of the e-Filing system using the Information System Success Model approach by DeLone & McLean (2003). The data used in this study is primary data collected through questionnaires, with a total sample of 70 individual taxpayers registered as employees at the Bulukumba Tax Office. The measurement variables used include system quality, information quality, service quality, and user satisfaction. The results show that information quality has a positive and significant effect on user satisfaction, and service quality also has a positive and significant effect on user satisfaction. This research can contribute to tax authorities in developing electronic systems to facilitate taxpayers in filing their tax returns. It also highlights the importance of information quality and service quality in the use of the e-filing system to ensure that taxpayers feel satisfied in fulfilling their tax obligations.

Legal conditions for the imposition of income taxes - taxation at source and in the country of residence

Withholding tax collection has an undoubted advantage in that the tax is paid shortly after the income has been made available to the taxpayer (paid by the payer). Withholding tax can be treated as a kind of advance payment of income tax. With this method, the taxpayer is obliged to declare the amount of income earned in the annual tax return and has the right to reduce (reduce) the amount of tax due resulting from this tax return by the amount of withholding tax. We refer to tax collected at source as 'creditable withholding tax'. Alternatively, the withholding tax collected at source may be the final withholding tax. In such a case, the recipient of the income (taxpayer) is released from the obligation to submit a tax return and from the obligation with respect to the amount of tax withheld. Withholding taxes are usually levied at a fixed rate that is applied to revenue (not income), which means that no tax-deductible costs or the taxpayer's personal situation (earning capacity) are taken into account. Therefore, it can be concluded that taxes collected at source are cedular taxes.

Strategic Taxpayer Compliance During the Covid-19 Pandemic: A Study at the Medan Two Intermediate Tax Service Offices

This study aims to analyze strategic taxpayer compliance during the Covid-19 pandemic at the Medan Madya Dua Tax Office using quantitative methods. The research population is 1,966 taxpayers, consisting of 1,800 corporate taxpayers and 166 individual taxpayers. Independent variables include tax incentives, tax counseling, tax sanctions, supervision by Account Representative (AR), and tax audits, while the dependent variable is taxpayer compliance. Data were measured using dummy variables and nominal scales, and analyzed by multinomial logistic regression. The results showed that tax sanctions with a fine category of more than 2,000,000 tended to make taxpayers report tax returns on time with a probability of 59.63% higher than those on time. AR supervision with the SP2DK issuance category also increases the probability of late SPT reporting by 59.23%. The study shows that the variables of incentives, counseling, sanctions, AR supervision, and tax audits significantly affect taxpayer compliance in reporting annual tax returns. It is recommended that further research be carried out at the Primary and post-pandemic Tax Service Offices.

Analisis tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan melalui sistem e-filing selama masa pandemi COVID-19 di Kantor Pelayanan Pajak Pratama Manado

E-filing is an annual tax return in the form of an electronic form, and its delivery is done in the format of digital data. The purpose of this research is to determine the level of compliance of individual taxpayers in reporting annual tax returns through the e-Filing system during the COVID-19 pandemic, and to determine the constraints and efforts to improve taxpayer compliance. The research method used is descriptive qualitative and descriptive quantitative, for data obtained from the results of documentation and interviews. The results of this research is so many taxpayers have used e-Filing because of its practicality, more spesifically also because of the implementation of a social distancing system which aims to avoid direct contact with tax officials. KPP Pratama Manado also continues to provide education and socialization through social media platforms to taxpayers who still do not understand the e-Filing system.

Analisis Pelaporan Dan Penghitungan Pajak Penghasilan Wajib Pajak Orang Pribadi yang Melakukan Perjanjian Pisah Harta

This study aims to examine and understand the reporting and calculation of income tax for individual taxpayers to determine the more advantageous method for husbands and wives who solely earn income from one employer in terms of reporting income tax. The applied research takes samples of Wajib Pajak Orang Pribadi (WPOP). Data processing is carried out by: (a) calculating the income tax owed by the husband and wife that has been withheld by the employer; (b) calculating the tax owed that must be reported by the husband and wife in the annual tax return (SPT); (c) calculating the underpaid or overpaid tax of the husband and wife. The results of the analysis show that if the husband and wife have a separation of assets agreement or the wife chooses to fulfill her tax obligations independently, then the larger net income for either the husband or wife results in a higher net income ratio, causing the tax obligation for the husband or wife to be greater compared to the tax withheld by the employer, and vice versa, if the net income is smaller.

Model pengukuran religiusitas, budaya lingkungan dan kepercayaan pada otoritas pajak terhadap kepatuhan wajib pajak UMKM

This research is very important to do because there is a very low decline in the number of Annual Tax Return reporting from the number of registered MSMEs in 2022-2023 caused by several factors such as religiosity, environmental culture and trust in tax authorities. The purpose of this study is to evaluate the effects of religiosity, environmental culture and trust in tax authorities. The approach used in this research is quantitative. The data needed for this research is primary data, obtained from google forms and distributed to MSMEs in Karawang Regency. The population in the study was 17,760 MSMEs recorded at KPP Pratama Karawang in 2023. The sample was taken utilizing purposive sampling so that 100 taxpayers were obtained with predetermined criteria according to the needs of the researcher. The test tool in the study used SmartPLS 3.0. The results of this study show that first, religiosity has no effect on MSME taxpayer compliance. Second, environmental culture affects MSME taxpayer compliance. Third, trust in tax authorities affects MSME taxpayer compliance.

USE OF E-FILLING AND E-FORM AS A MEASURE OF WPOP AND WP AGENCY COMPLIANCE

This study aims to find out and analyze how taxpayers comply in reporting annual tax returns using e-filing and e-form at KPP Pratama Seberang Ulu Palembang. This study used quantitative descriptive data analysis techniques. The source of data used in this study is secondary data in the form of the number of individual and corporate taxpayers who report annual tax returns at KPP Sebrang Ulu Palembang. The data collection technique used in this study is documentation. The population in this study is the number of compliance of individual taxpayers and entities who have filed annual tax returns at KPP Pratama Sebrang Ulu Palembang after the implementation of e-filing and e-form until now. The sample in this study is the amount of compliance of individual and corporate taxpayers who report Annual Tax Returns at KPP Sebrang Ulu Palembang for 2018-2023 using a saturated sampling method. The results showed that the use of e-filling for individual taxpayers is less effective and for corporate taxpayers is not effective while the use of e-form is very ineffective for individual and corporate taxpayers

Tinjauan Atas Pengisian Dan Pelaporan SPT Tahunan 1770 S Wajib Pajak Orang Pribadi Melalui E-Filling

Implementaiton Annual Tax Return and E-Filing ________73 Submitted JANUARY 2024 Accepted APRIL 2024 JABKES Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1, 2024 page. 73-102 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v4i1.1898 The Directorate General of Taxes continues to provide innovations related to the online tax administration system in line with the times. The operation of the system is made simple, easy, and practical. This aims to assist taxpayers in facilitating the implementation of online tax administration. E-Filling is one of the online tax service systems whose operation uses a website to report individual tax returns annually. This tax service has been running for a dozen years, especially at the Ciawi Bogor Primary Tax Service Office. The purpose of the review is to find out how the procedure for filling and reporting the Annual SPT of Individual Taxpayers through e-Filling at the Ciawi Bogor Primary Tax Service Office, especially Form 1770 S, and what obstacles occur during the process of filling and reporting the Annual SPT. The results of the review that the filling and reporting of the Annual SPT 1770 S Individual Taxpayer through E-Filling at the Ciawi Bogor Primary Tax Service Office in the implementation of its activities has been running well and effectively. This activity can facilitate taxpayers who have difficulties or obstacles in filling and reporting their Annual SPT. These taxpayers will be guided by the e-Filling service starting from applying for an EFIN if they don't have one or forget it, then the process of registering a DJP Online account for those who have never registered, forgetting their password/email if any, then the process of filling out and reporting the Annual Tax Return until the tax return is sent and receiving Electronic Receipt Evidence sent by the online DJP email to the taxpayer's email. Keywords: Tax Administration, Annual Tax Return, e-Filling.

Intention of filing tax claims for religious donations: Results from a Muslim American survey

AbstractThis study examined the intention to claim exemption for zakat and other monetary donations on the annual tax return among US Muslims. We used a survey of 575 Muslims living in the United States to test several exploratory hypotheses. Our statistical results suggest that after controlling for other demographic differences, (1) respondents who identified as non‐Sunni (as opposed to Sunni) Muslims, had medium or high (as opposed to low) income, and those who believed that Covid‐19 is a Zakat‐eligible cause had higher odds of claiming an exemption for their Zakat donations; and (2) permanent residents (as opposed to US citizens), high (as opposed to low) income earners, non‐faith‐based donors, and those who believed that Covid‐19 is a Zakat‐eligible cause had higher odds of claiming exemption for their non‐Zakat monetary donations. Implications are discussed.

Pengaruh Kualitas Pelayanan Fiskus dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Relawan Pajak Sebagai Variabel Moderasi

This study aims to examine the effect of the quality of tax authorities' services on individual taxpayer compliance, examine the effect of tax awareness on individual taxpayer compliance, test tax volunteers able to moderate the relationship between the quality of tax authorities' services and individual taxpayer compliance, and test tax volunteers able to moderate the relationship between tax awareness and individual taxpayer compliance. This research is a type of quantitative research with a quantitative descriptive approach. The location in this study is the Sungguminasa Tax Counseling and Consultation Service Office. The sample in this study was 150 with two sample criteria, namely the first taxpayer who has experienced the services of a tax volunteer and the second taxpayer who does not know how to report the Annual Tax Return (SPT). The data used is the type of primary data obtained through the distribution of questionnaires.

Improvement of Taxation Competence for MSME Business Actors in Bandung in collaboration with Widyatama University, Bandung Chamber of Commerce and Industry

This Community Service aims to assist MSME business actors in Bandung in preparing tax reports related to MSMEs, one of which is preparing tax reports related to MSMEs by the rates determined by the latest tax law contained in the harmonization of tax regulations and training in filling out form 1721. The activities were carried out through lectures, discussions, and simulation methods. Participants were very enthusiastic about the explanation and assistance provided by the service team. The output achieved increased the latest taxation knowledge and competence in filling out the annual tax return manually and online. This training was held with the Faculty of Economics and Business, the Widyatama University Accounting Study Program, and the Bandung Chamber of Commerce and Industry. The evaluation results after the implementation showed that the participants expressed satisfaction with the resource persons and the implementation of activities, and the objectives were achieved because the participants gained benefits in the form of knowledge and skills about calculating MSME income tax (PPh) and procedures for filling out form 1721.

The Effectiveness of the E-Filing Programme in Order to Improve Compliance with the Reporting of Annual Income Tax Returns (SPT) for Individuals at The Surabaya Wonocolo Pratama tax Service Office

In an effort to maximise taxpayer compliance, the Directorate General of Taxes is transforming and reforming the tax system, one of which is the e-filing program for individual taxpayer reporting. Electronic reporting in the e-filing system is also carried out by taxpayers registered at KPP Pratama Surabaya Wonocolo. This study aims to analyse the effectiveness of the E-filing Program in order to increase compliance with the reporting of Annual Individual Income Tax Return with a discussion regarding the fulfilment of effectiveness measurement indicators based on the effectiveness theory proposed by Budiani (2007). This research method is descriptive research with a qualitative approach, and data collection is done by interview, observation, and documentation techniques. The results obtained were then collected, reduced, presented, and conclusions were drawn. The results of this study indicate that the effectiveness of the e-filing programme at KPP Pratama Surabaya Wonocolo has generally met the criteria for measuring effectiveness according to Budiani, but there are still things that have not been optimally done. Apart from that, there are several supporting and inhibiting factors in the implementation of the e-filing programme at KPP Pratama Surabaya Wonocolo.

Pelatihan Tata Kelola Administrasi Tax Center Politeknik Negeri Jember

Administration is a source that can be used to obtain data or information. The Jember State Polytechnic Tax Center should carry out administration well in order to provide the best service. One of the administrations that must be carried out by the Polije Tax Center is to administer customer data that is present at the Tax Center. Providing services to customers can take the form of consultations on filling out Annual Tax Returns (SPT) and tax consultations. Information on the number of customers can be an indicator of tax compliance, especially for Jember State Polytechnic employees. Apart from that, this activity also provided a book for recording incoming and outgoing letters so that they could archive letters at the Tax Center. The method used is surveys, discussions and also training for tax volunteers. The result of this service activity is that tax volunteers achieve understanding regarding the importance of administrative governance and administrative management. The achievement of service activities is demonstrated by the results of feedback from tax volunteers at the Tax Center. The feedback results show that 81% respondent stated that this service activity is very beneficial for partners

Pengaruh Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Sosialisasi Perpajakan sebagai Variabel Moderating

The utilization of technology in the modern era has resulted in significant transformative changes, particularly within the taxation system. One form of modernization in taxation is the adoption of e-filing for reporting the Annual Tax Return (SPT), making the tax reporting process more efficient and practical. This research aims to explain the influence of e-filing implementation on the compliance of individual taxpayers, the impact of tax socialization on the compliance of individual taxpayers, and the effect of e-filing implementation on the compliance of individual taxpayers with tax socialization as a moderating variable. This research employs a verificative method with a quantitative approach. The sample selection technique involves Non-Probability Sampling, specifically utilizing Convenience Sampling. The respondents consist of 60 individual taxpayers with businesses registered in the jurisdiction of KPP Pratama Cimahi. Hypothesis testing in this study employs Moderated Regression Analysis (MRA) using SmartPLS software. Based on the results, e-filing implementation significantly positively influences the compliance of individual taxpayers, and tax socialization also significantly positively affects the compliance of individual taxpayers. However, tax socialization as a moderating variable has not been able to moderate the impact of e-filing implementation on the compliance of individual taxpayers. KPP Pratama Cimahi is expected to enhance tax socialization regarding e-filing to encourage taxpayers to fulfill their obligations and improve their tax compliance.

KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

This study aims to examine the effect of the implementation of e-filing and tax sanctions on taxpayer compliance with annual tax returns. The independent variable in this study is the application of e-filing and tax sanctions, while the dependent variable is taxpayer compliance. The population of this study includes individual taxpayers who are registered at KPP Pratama Pondok Gede. Samples were taken using purposive sampling method with certain criteria, during the study period there were 113 samples. The results show that the implementation of e-filing has a significant positive effect on taxpayer compliance and tax sanctions have a significant positive effect on taxpayer compliance.

PENYUSUNAN SPT TAHUNAN UMKM PASCA UU HPP

Corporate Income Tax Return is a letter containing evidence of annual tax payments deposited by Corporate Taxpayers. Furthermore, proof of tax payment from the Income Tax Return must be reported to the Director General of Taxes. Then, the right alternative for reporting income tax returns is the Serpong tax consultant, because it is easier and more practical. The Annual Income Tax Return, hereinafter referred to as the Annual Income Tax Return, applies to a tax year or part of a tax year. The Annual Income Tax Return that must be reported annually or at the end of the tax year period is divided into two types, namely the Individual Annual Return (consisting of 3 types of forms) and the Corporate Return. Annual Income Tax Return (SPT) is a form used by taxpayers to report the calculation and / or payment of income tax, income tax objects, not income tax objects, assets and liabilities. As is known that the Tax Collection System in Indonesia uses the Self Assessment System where, the process of registering, calculating, paying and reporting Taxes is all done by the Taxpayer, so that taxpayers must report themselves to obtain an NPWP if they have met the objective and subjective requirements, taxpayers must calculate the tax to be paid in accordance with the taxpayer's business activities, taxpayers must pay the tax that should be paid by paying themselves to the State Treasury (through the Post Office or Perception Bank), and Tax Withholding / Collection by other parties and taxpayers must report all business activities in Periodic and Annual Tax Returns (SPT) according to actual conditions. For Corporate Income Tax Return must be reported at the latest on April 30th of the following tax year, so that taxpayers must immediately make and calculate their taxes from an early age, so that later there will be no errors in payment or reporting.