RESMAWATI, REHAM (2020) LAPORAN TUGAS AKHIR EFEKTIFITAS PENGGUNAAN E-FILING DALAM PELAPORAN SPT DENGAN MENGGUNAKAN SISTEM DJPONLINE DI PD BPR SERANG KANTOR CABANG CARENANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Dalam memenuhi kewajiban perpajakan, wajib pajak sering mengeluhkan sistem pelaporan Surat Pemberitahuan (SPT) manual yang rumit dan menyita waktu. Pemenuhan kewajiban pajak-pun kemudian dibuat lebih mudah dengan adanya fasilitas elektronik yang disediakan oleh Direktorat Jendral Pajak yaitu DJP Online. DJP Online adalah salah satu aplikasi pajak Online yang disediakan oleh Direktorat Jendral Pajak untuk memberikan fasilitas kepada wajib pajak agar mudah saat melaporkan Surat Pemberitahuan. Penelitian ini merupakan penelitian lapangan dengan metode pengumpulan data dengan teknik wawancara. Tujuan dari penelitian ini adalah untuk menganalisis dan mengetahui penggunaan e-filing, keuntungan dalam menggunakan e-filing, dan kendala yang dihadapi saat menggunakan e-filing dalam pelaporan SPT dengan menggunakan sistem DJP Online pada karyawan PD BPR Serang Kantor Cabang Carenang. Hasil dari penelitian ini menunjukkan bahwa fasilitas e-filing dalam pelaporan SPT dengan menggunakan sistem DJP Online yang digunakan oleh para pegawai di PD BPR Serang Kantor Cabang Carenang telah efektif membantu para pegawai dalam pelaporan SPT. Keuntungan dari penggunaan e-filing antara lain: mudah, cepat, menghemat waktu dan biaya. Namun terdapat beberapa kendala, yaitu jaringan Internet yang terbatas, lupa password saat login, dan kurangnya edukasi penyampaian SPT melalui e-filing.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | In fulfilling the tax obligations, the taxpayers oftenly complain about the complicated and time-consuming manual tax return reporting system. Then, the Directorate General of Taxes provides a new electronic reporting system, called DGT Online. DGT Online is one of the Online tax applications provided by the Directorate General of Taxes to provide facilities to taxpayers to make it easy when reporting tax returns. This research is a field research that using interview techniques in collecting the data. The purpose of this study is to analyze and determine the effectiveness of the use of e-filing, the advantages of using e-filing, and the obstacles faced when using e-filing in SPT reporting by using the DJP Online system for PD BPR Serang Carenang Branch Offices. This research finds that e-filing facilities in tax return (SPT) reporting using the DGT Online system used by employees at PD BPR Serang Carenang Branch Office have effectively assisted employees in SPT reporting. The advantages of using e-filing are: easy, fast, saves time and money. However, there are several obstacles, namely a limited Internet network, forgetting passwords when logging in, and a lack of education in delivering tax return (SPT) via efiling. In fulfilling the tax obligations, the taxpayers oftenly complain about the complicated and time-consuming manual tax return reporting system. Then, the Directorate General of Taxes provides a new electronic reporting system, called DGT Online. DGT Online is one of the Online tax applications provided by the Directorate General of Taxes to provide facilities to taxpayers to make it easy when reporting tax returns. This research is a field research that using interview techniques in collecting the data. The purpose of this study is to analyze and determine the effectiveness of the use of e-filing, the advantages of using e-filing, and the obstacles faced when using e-filing in SPT reporting by using the DJP Online system for PD BPR Serang Carenang Branch Offices. This research finds that e-filing facilities in tax return (SPT) reporting using the DGT Online system used by employees at PD BPR Serang Carenang Branch Office have effectively assisted employees in SPT reporting. The advantages of using e-filing are: easy, fast, saves time and money. However, there are several obstacles, namely a limited Internet network, forgetting passwords when logging in, and a lack of education in delivering tax return (SPT) via efiling. Keywords: DGT Online, e-filing, Tax Return. | |||||||||
| Uncontrolled Keywords: | Kata kunci: DJP Online, E-filing, Surat Pemberitahuan. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61406-Program Diploma III Keuangan Perbankan | |||||||||
| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 05 Aug 2022 09:43 | |||||||||
| Last Modified: | 05 Aug 2022 09:43 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/15297 |
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