Efektivitas Penerapan Djp Online Pada Pelaporan Surat Pemberitahuan Tahunan (spt) Pajak Penghasilan (pph) Orang Pribadi Di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan.

Faadhilah, Nur (2021) Efektivitas Penerapan Djp Online Pada Pelaporan Surat Pemberitahuan Tahunan (spt) Pajak Penghasilan (pph) Orang Pribadi Di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze and determine the obstacles, regarding the effectiveness of the application of DGT Online in Reporting Annual Income Tax Returns (SPT) of Individual Income Taxes at the Pekanbaru Primary Tax Service Office, Senapelan. The indicators of this research are the Achieving Goals, Availability of Resources, Internal Processes and Satisfaction. The type of research used is a descriptive survey type with the research method used is a quantitative method. with interview techniques, questionnaires, observation and documentation. there are two groups of population, namely employees of the tax office Pratama Pekanbaru Senapelan totaling 9 people and the taxpayer community totaling 102 people Two sampling techniques used in determining individual samples are the census technique for the population of village officials and the purposive sampling technique for community groups. The types and techniques of data collection used consisted of primary data collected using interview, questionnaire and observation techniques. and secondary data were collected using documentation techniques. while the data analysis technique used is by using the tools of tables, figures and percentages and analyzed by descriptive method. As for the results of this study, it is known that the Effectiveness of the Implementation of Online DGT in Reporting Annual Income Tax Returns (SPT) of Individual Income Taxes at the Pekanbaru Pratama Tax Service Office Senapelan is "Effective". This is because both employees and the taxpayer community are satisfied with the application of the online system for reporting individual income tax returns (PPh), besides this system is considered quite easy to understand, it can shorten the time for taxpayers to carry out the process of reporting letters. Annual Notification (SPT) of Income Tax (PPh) because it can be done anytime and anywhere.

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