RAHMAWATI, RATU (2023) PENERAPAN SISTEM E-FILING DALAM MENINGKATKAN KEPATUHAN HUKUM WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMATIGARAKSA TANGERANG BANTEN. Master thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Tax is one of the main sources of state revenue for the implementation and promotion of development aimed at increasing the prosperity and welfare of the people. The regulation and application of the e-filling system for individual taxpayer compliance at the Pratama Tigaraksa Tangerang Banten Tax Service Office (KPP) has been implemented referring to Law no. 16 of 2009 regarding KUP Article 1 point 11 and Regulation of the Minister of Finance Number 152/PMK.03/2009 concerning letters used by taxpayers to report calculations and/or tax payments on tax objects and/or non-tax objects, and/or assets and obligations in accordance with the provisions of the tax laws and regulations, as well as and Regulation of the Minister of Finance Number 80/PMK.03/2010, That the efiling system is made and designed in such a way as to facilitate the process of reporting the Annual SPT for personal taxpayers in accordance with the concept of the e-Filing system namely an innovative product that refers to the development of available information technology to provide convenience so that it can improve services to taxpayers in fulfilling their tax rights and obligations. The implications of tax sanctions for individual taxpayer compliance at the Tigaraksa Tax Office (KPP) Pratama Tigaraksa Tangerang Banten are still relatively low even though the graph continues to increase, when compared to the compliance ratio it is still very small, namely in 2021 the compliance ratio is 19% and the mandatory compliance ratio tax of 21.03% means that it is still very far from expectations, it is still far below 50%, therefore one can still see an understanding regarding tax regulations and tax sanctions both administrative sanctions and criminal sanctions as a last resort as the ultimate weapon in dealing with violations in the field of administrative law, Therefore, in resolving tax disputes, administrative and criminal settlements are prioritized and put forward, of course, it is hoped that this will raise awareness for taxpayers to report their tax obligations and increase compliance with tax regulations in accordance with the concept of our country as a rule of law.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Pajak merupakan salah satu sumber penerimaan Negara yang utama bagi pelaksanaan dan peningkatan pembangunan yang bertujuan untuk meningkatkan kemakmuran dan kesejahteraan rakyat. Pengaturan dan penerapan sistem e-filing terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Tigaraksa Tangerang Banten telah dilaksanakan mengacu kepada Undang-Undang No. 16 tahun 2009 mengenai KUP Pasal 1 angka 11 dan Peraturan Menteri Keuangan Nomor 152/PMK.03/2009 tentang surat yang oleh wajib pajak digunakan untuk melaporkan perhitungan dan/atau pembayaran pajak objek pajak dan/atau bukan objek pajak, dan/atau harta dan kewajiban sesuai dengan ketentuan peraturan perundang-undangan perpajakan, serta dan Peraturan Menteri Keuangan Nomor 80/PMK.03/2010, Bahwa system efiling yang dibuat dan didesain sedemikian rupa dalam rangka memudahkan proses pelaporan SPT Tahunan wajib pajak pribadi sesuai dengan konsep system e-Filing yaitu suatu produk inovasi yang mengacu pada perkembangan teknologi informasi yang tersedia untuk memberikan kemudahan sehingga dapat meningkatkan pelayanan kepada wajib pajak dalam memenuhi hak dan kewajiban perpajakannya, Implikasi sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Tigaraksa Tangerang Banten masih terbilang rendah walaupun dalam grafik terus meningkat akan tetapi bila dibandingkan dengan rasio kepatuhan masih sangat kecil yaitu tahun 2021 rasio kepatuhan sebesar 19 % dan rasio kepatuhan wajib pajak sebesar 21,03 % artinya masih sangat jauh dari harapan masih jauh dibawah 50 %, oleh karenanya masih dapat terlihat pemahaman terkait peraturan pajak dan sanksi perpajakan baik sanksi administrasi maupun sanksi pidana sebagai upaya terakhir sebagai senjata | |||||||||
| Uncontrolled Keywords: | e-Filing, law, taxpayer, obedience. e-Filing, hukum, wajib pajak, kepatuhan. | |||||||||
| Subjects: | K Law > K Law (General) | |||||||||
| Divisions: | 08-Pascasarjana 08-Pascasarjana > 74101-Magister Ilmu Hukum |
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| Depositing User: | Ms Rahmawati ratu | |||||||||
| Date Deposited: | 21 Sep 2023 14:52 | |||||||||
| Last Modified: | 21 Sep 2023 14:52 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29670 |
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