Evaluasi Penggunaan Surat Pemberitahuan Elektronik (E-SPT) Serta Pengaruhnya Terhadap Kepatuhan Pelaporan Wajib Pajak di Kantor Pelayanan Pajak Pratama Surakarta

Oleh :
Ricky Naufal Al Ghani - F3312108 - Fak. Ekonomi dan Bisnis

Electronic notification (e-SPT) is the notification in the form of application program as a facility the Tax Directorate General provides to the taxpayers useful to record SPT and its attachment, to maintain SPT data and its attachment, digital SPT data, and to print the SPT and it can be reported through electronic media to Tax Service Office (KPP). KPP Pratama Surakarta participates in monitoring the development of e-SPT application in 5 sub districts corresponding to its work area division: Laweyan, Jebres, Pasar Kliwon, Serengan and Banjarsari, aiming to find out whether or not the society had understood completely and applied e-SPT system corresponding to correct procedure and the extent to which the taxpayer complied with delivery and reporting in Surakarta City. Considering the result of research, the author recommended that the socialization and training be held for the taxpayers and tax personnel about the use of e-SPT. The author also recommended the Tax Directorate General to improve the tax reporting system electronically so that the society had no doubt or difficulty in running the application.
Keywords: e-SPT, KPP Pratama Surakarta, Taxpayers’ Compliance with Reporting