IMPLEMENTASI SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SPT TAHUNAN

Abstract

Tax is one source of state income. The development of technology and information at the moment
directorate general of tax make some innovations in order to provide comfort and easy to taxpayers in make
payments and report on his taxes. One of innovations is a e-Filing system. e-Filing system is expected to
increase interest taxpayers in like annual report. The implementation of e-filing at the KPP Pratama Surabaya
Rungkut has not effective in the delivery of their annual tax return yet. Even though the numbers of the
registered taxpayers are increase, but the intensity of the enhancement of taxpayers compliance in reporting
their annual tax return has not maximized yet. The numbers of the taxpayers who are late in reporting annual
tax return are quite high. But the taxpayers who have used the e-filing system, this system provides many
benefits and advantages, the exisating implementation and socialization at KPP Pratama Surabaya Rungkut has
been quite effective since it has provided easiness and benefits by the taxpayers. Therefore need to introduce
socialization broader to taxpayers so that the e-Filing system can put to good use.
Keywords : e-Filing, compliance, taxpayer