ANALISIS PENERAPAN E-FILING DALAM UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( STUDI KASUS KPP DI BANJARMASIN )

Abstrak

e-Filing is a way to submit a SPT or notification letter for extending the Annual SPT which is done online in real time via the Directorate General of Taxes website.

The aim of this research is to analyze the increase in taxpayer compliance at all times e-Filing in reporting individual taxpayers and what advantages and disadvantages are faced in implementation e-Filing as an effort to increase individual taxpayer compliance with KPP Pratama Banjarmasin.

The number of individual taxpayer data at the Banjarmasin KPP is 53,944 taxpayers, for the SPT target at the Banjarmasin KPP is 69,434, which includes 83% of individual and corporate SPT taxpayers, for the number of WPOP Annual Personal Income Tax Returns form 1770 in in 2021 there will be 118,343 taxpayers, in 2022 there will be 14,546 taxpayers, and in 2023 there will be 13,893 taxpayers. Meanwhile, for WPOP Annual Personal Income Tax Returns form 1770 S in 2021 there are 130,484 taxpayers, in 2022 there are 131,967 taxpayers and in 2023 it will increase to 133,737 taxpayers.