Efektivitas Sistem Penyampaian Spt Tahunan Pajak Penghasilan Melalui Drop Box Di Kantor Pelayanan Pajak Pratama Boyolali

Oleh :
Andri Dwi Prasetyo - F3409005 - Fak. Ekonomi dan Bisnis

The objectives of research are to find out whether or not the annual notification (SPT) system through Drop Box in KPP Pratama Boyolali (Boyolali Pratama Tax Service Office) has been effective, to find out the contribution of Drop Box to annual notification revenue, and to find out the obstacles emerging and the attempt of coping with such the obstacles. The procedure of research was conducted by comparing the theory and the actual practice in the field. Methods of collecting data the writer used were interview with the employees of KPP Pratama Boyolali concerning Drop Box and library study by studying the literature relevant to the theme of study. In addition, the writer also used a descriptive quantitative data analysis technique for effectiveness and contribution. The result of the research was that Drop Box facilitated the Taxpayers in delivering their annual notification and contributing to the percentage Taxpayer’s compliance, and accelerating the annual notification delivery process. But not all Drop Box was effective and the annual notification processing system using Drop Box was more complicated. The conclusion of this research was that the delivery system of Income Tax Annual Notification through Drop Box in KPP Pratama Boyolali was generally considered as having been effective, the contribution of Drop Box to Annual Notification revenue in KPP Pratama Boyolali increased over years. The obstacles included: lack of socialization, too wide work area of Drop Box, and Drop Box system bring about new burden to the officer. Based on the result of research, the writers recommended that there should be a clear mechanism to determine the location of Drop Box, two boxes should be prepared in each location of Drop Box, and the socialization should be increased.