IMPLEMENTASI E-FILLING DAN SOSIALISASI PERPAJAKAN: STUDI KUALITATIF PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA RUNGKUT

Abstract

This research aimed to find out whether how much was the implementation of e-filling system by personal tax payers and whether how much the implementation of e-filling and tax socialization were able to increase the obedience of personal tax payers at Tax Service Office (KPP) Pratama Surabaya Rungkut as presented the Annual Notice (SPT). The result of this research showed that: (1) the implementation of e-filling during 3 years i.e. tax revenue in 2014-2016 increased, percentage of e-filling implementation in 2014 was 22,99% in 2015 was 48,85%, and in 2016 was 52,04%; (2) the e-filling implementation and tax socialization were not able to increase the obedience of personal tax payers as presented the Annual Announcement Letter (SPT). The result of this obedience ratio in 2014 was 55,31%, in 2015 was 57,46%, and in 2016 was 58,73%. Otherwise, the Ratio Timeliness decreases in 2014 was 95,85%, in 2015 was 90,74%, in 2016 was 79,95%. The effect of tax socialization was decreased on third years, in 2014 was 94,35%, in 2015 was 96,11%, in 2016 was 79,62%. The decreasing values can be due to the obedience of tax payers. Then, the implementation of e-filling gave a significant effect on the efficiency, data integrity and completeness of filling Annual Notice (SPT).
Keywords: Annual Notice (SPT), e-filling, tax socialization, obedience of tax payers.