PENERAPAN E-BILLING PERPAJAKAN UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK BADAN

Abstract

Technological advances make most of the switching activities on electronic systems. No exception the Directorate General of Tax (DGT) which creates a means of payment of taxes through the electronic systems called e-billing. This research aims to find out (1) Procedure of applying e-billing system at KPP Madya Surabaya, (2) Compliance of taxpayer before e-billing system is obliged in KPP Madya Surabaya, (3) Compliance of taxpayer after e-billing system applied compulsory in KPP Madya Surabaya, (4) Weakness and advantages in the application of e-billing system in KPP Madya Surabaya.This research is a qualitative research. The data that been used are primary and secondary data through observation and interview. The object of this research is KPP Madya Surabaya in period 2015-2016.The results showed that although the tax revenues increased, the application of e-billing system at KPP Madya Surabaya has not been effective. It is seen from the data of taxpayers who make tax payments in 2016 has decreased. Difficulties are still felt by the taxpayers who have not mastered the e-billing system because they consider the socialization and introduction of systems conducted by KPP Madya Surabaya is still lacking. For taxpayers who already understand the e-billing system, e-billing system is considered to provide many benefits and ease in tax payments.
Keywords: e-Billing, compliance, taxpayer