PENERAPAN E-REPORTING DALAM PENYAMPAIAN LAPORAN PENEMPATAN HARTA TAMBAHAN PASCA TAX AMNESTY

Abstract

This research aimed to find out the E-Reporting facilities on taxpayer knowledge, taxpayer awareness, and result in obedient behavior or taxpayer compliance through Post Tax Amnesty Periodic Reports or Additional Assets Placement Reports in Annual Periodic Areas, Post Tax Amnesty or Report on Additional Assets Placement in E – Reporting Annual Period Post – Tax Amnesty covers the procedures and advantages and weaknesses faced in the implementation of E-Reporting as an effort to increase taxpayer compliance at the KPP Pratama Surabaya Gubeng.This research showed that E-Reporting facilities had positive influence to increase taxpayer knowledge, awareness of taxpayers which further increased taxpayer compliance, especially the Pratama Surabaya Gubeng Tax Service Office. Program-Reporting provides many benefits to both Taxpayers and Primary Tax Office officials. The application of e-Reporting at the Tax Service Office (KPP) Pratama Surabaya Gubeng is in accordance with the procedures for registration based on tax regulations.The result showed that E-Reporting facility had a positive influence on increasing taxpayer knowledge, awareness of taxpayers, which in turn increased taxpayer compliance, especially in the area of Pratama Surabaya Gubeng Tax Office.
Keywords: e-reporting, taxpayer knowledge, taxpayer awareness, taxpayer compliance