Childtian, Idola Ayudiva Kireina (2025) IMPLEMENTASI ASISTENSI PELAPORAN PAJAK BADAN MELALUI E-FORM DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI KPP PRATAMA SERANG BARAT. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This writing aims to identify the implementation of assistance in filing the Annual Income Tax Return (SPT) for Corporate Taxpayers through the e-Form at KPP Pratama Serang Barat. The method used is descriptive with data collection techniques through observation, documentation, and literature study. The results show that Corporate Taxpayers often face technical obstacles, such as difficulties in opening the e-Form, network issues, and authentication problems, as well as administrative obstacles such as EFIN problems, incomplete documents, and delays in financial statement preparation. In filing the Annual Tax Return with an underpayment status, Taxpayers often require assistance in creating e-Billing and inputting NTPN, and many do not understand the causes of the underpayment status. The assistance provided by KPP officers has proven to help overcome these obstacles and encourage Taxpayers to fulfill their tax obligations in accordance with applicable regulations.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengetahui implementasi asistensi pelaporan SPT Tahunan Pajak Penghasilan Badan melalui e-Form di KPP Pratama Serang Barat. Metode yang digunakan adalah deskriptif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan studi pustaka. Hasil penulisan menunjukkan bahwa Wajib Pajak Badan sering menghadapi kendala teknis, seperti hambatan dalam membuka e-Form, kendala jaringan, dan masalah autentikasi, serta kendala administratif seperti permasalahan EFIN, dokumen tidak lengkap, dan keterlambatan penyusunan laporan keuangan. Pada pelaporan SPT dengan status kurang bayar, Wajib Pajak sering memerlukan pendampingan dalam pembuatan e- Billing dan penginputan NTPN, serta banyak yang belum memahami penyebab terjadinya status kurang bayar. Asistensi yang diberikan oleh petugas KPP terbukti membantu mengatasi kendala tersebut dan mendorong Wajib Pajak untuk dapat menjalankan kewajiban perpajakan sesuai dengan ketentuan yang berlaku. | |||||||||
| Uncontrolled Keywords: | Assistance, e-Form, Annual Tax Return, Corporate Taxpayers, Tax Compliance, Underpayment Asistensi, e-Form, SPT Tahunan, Wajib Pajak Badan, Kepatuhan Pajak, Kurang Bayar | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Idola Idola Idola | |||||||||
| Date Deposited: | 25 Aug 2025 07:33 | |||||||||
| Last Modified: | 25 Aug 2025 07:33 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/52676 |
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