Pratama, Alif Galang Ramadhan (2023) Efektivitas Sistem E-filing Dalam Meningkatkan Pelaporan Spt Tahunan Di Kantor Pelayanan Pajak Pratama Tampan Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

One of the obstacles in the current field of taxation is that the level of public awareness as a taxpayer is still very low. This can be seen from the application of the tax system which has not been maximized. The e-Filing facility provided by the Director General of Taxes is still not effective in increasing the number of Annual Tax Returns received, because there are still many taxpayers who have not utilized the system created by the Director General of Taxes. The research method used for this study is a qualitative descriptive method, intended to collect information about a symptom as it existed at the time the research was conducted. The purpose of this research was to find out how the Effectiveness of the e-Filing System in Improving Annual SPT Reporting at the Handsome Primary Tax Office in Pekanbaru City. The results of this study indicate that the e-Filing system is still not effective in improving annual SPT reporting, it can be seen from the number of taxpayers who increase every year but the number of SPT received has decreased every year. The conclusion obtained from this research is that the Director General of Taxes improves the system so that when reporting SPT using e- Filing there are no disturbances, and really makes it easy for taxpayers to be able to report their own Annual SPT without having to come to the tax office.

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