IMPLEMENTASI SISTEM E-FILING PADA KPP PRATAMA SURABAYA PABEAN CANTIKAN

Abstract

In order to maximize the tax revenue, the Directorate general of Taxation has conducted the administration reformation in Taxation Department. One of the reformation programs is the implementation of e-Filing as the report facility of Annual Tax Return of Personal Income Tax, the implementation of e-Filing is expected to be able to make easy the tax payer in doing their tax liability so that it supports the enhancement of state revenue. This research is meant to give the evaluation of the effectiveness of the implementation of e-Filing system as the report facility of Annual Tax return of Personal Tax Income at KPP Pratama Surabaya Pabean Cantikan. The research applies qualitative method with the data interpretation. The data uses primary data and secondary data. The structure interview has been done to the tax officer and taxpayer in order to find out and to measure the effectiveness of the implementation of e-Filing system as the report facility of Annual Tax Return of Personal Tax income. The result of this research shows that the implementation of e-Filing system has not effective yet, the implementation of e-Filing has not been running well yet and the expected intensity has not maximal yet because there are technical or even non-technical obstacles.
Keywords: e-Filing, Interpretation, Effectiveness