Pelaksanaan E-System Administrasi Perpajakan Dalam Meningkatkan Partisipi Wajib Pajak Di Kantor Pelayanan Pajak

Aryanti, Putri (2022) Pelaksanaan E-System Administrasi Perpajakan Dalam Meningkatkan Partisipi Wajib Pajak Di Kantor Pelayanan Pajak. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the implementation of the e-system of tax administration in increasing the participation of taxpayers at the Pekanbaru Senapelan Tax Service Office. This type of research is qualitative, while the data collection techniques used are, primary data collected by interview techniques and secondary data collected using observation and documentation techniques. And the data analysis technique used is interactive model analysis, the results of interviews with 4 indicators used include communication, resources, disposition or attitude of the implementer, and authority/bureaucratic structure. Based on the results of observations and interviews in this study, it can be concluded that the implementation of the E-System of Tax Administration in Increasing Taxpayer Participation in the Pekanbaru Senapelan Tax Service Office has been carried out well. Taxpayers feel that they are given the convenience of doing individual tax reporting using e-filing. However, there are obstacles in the implementation of e-filing where there are still taxpayers who find it difficult to use e-filing websites and lack of knowledge of taxpayers in using e-filing.

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