The Effectiveness Utilization of Electronic Tax Filing in Kantor Pelayanan Pajak (Kpp) Pratama Jakarta Pluit, North Jakarta

DOI

10.2991/assehr.k.211102.070How to use a DOI?

Keywords

Effectiveness; Electronic Tax Filing

Abstract

Tax is the largest source of state revenue that this nation needs to be included for securing and controlling, thus its processes are protected from various leaks and achievements. The research provides the results of qualitative study about the Implementation of Electronic Tax Reports by registered taxpayers at KPP Pratama Jakarta Pluit. Its number has approached 56,096 Taxpayers registered by 2018, which increased 2.142 taxpayers (4%) from the previous 2017 and this number is estimated to keep increasing with the Tax Programs in attempt of improving the State’s revenues, including intensification and extensification of taxes. This qualitative study used data collection as the method through in-depth interviews with related entities, such as registered taxpayers at KPP Pratama Jakarta Pluit, and some tax experts were studied in this research. Furthermore, the data collection process used Forum Group Discussion (FGD) that was focused to the core problem and aimed to understand the level of taxpayer compliance in Electronic Tax Filing, and discovered the best solutions on how to use Electronic Tax Filing for taxpayers and improved electronic functions as appropriate for the District Tax Office that was proceeded by stakeholders, businessmen and District Tax Office, which was expected to increase State’s revenue and awareness of Taxpayers’ to carry out its taxation. The correspondents of this study revealed that Electronic Tax Filing was helpful for taxpayers when they proceeded to deliver it, and efficient in both time and cost, but the Taxpayer needs to be assisted on how to utilize the Electronic Tax Filing although all the legal frameworks have been made in such a way. This was especially for “small” entrepreneurs who were burdened with high costs of this.

Copyright

© 2021 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

Download article (PDF)

TY  - CONF
AU  - Baharuddin Saga
AU  - Wizanasari
PY  - 2021
DA  - 2021/11/16
TI  - The Effectiveness Utilization of Electronic Tax Filing in Kantor Pelayanan Pajak (Kpp) Pratama Jakarta Pluit, North Jakarta
BT  - Proceedings of the 1st International Conference on Research in Social Sciences and Humanities (ICoRSH 2020)
PB  - Atlantis Press
SP  - 544
EP  - 563
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211102.070
DO  - 10.2991/assehr.k.211102.070
ID  - Saga2021
ER  -