Analisis penerapan sistem pelaporan pajak dengan menggunakan e-filing (studi kasus pada wajib pajak orang pribadi kpp Tegalsari)

Hong, The Khoen (2016) Analisis penerapan sistem pelaporan pajak dengan menggunakan e-filing (studi kasus pada wajib pajak orang pribadi kpp Tegalsari). Bachelor thesis, Universtitas Pelita Harapan.

	Text (Titile.pdf) Sampul new.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (576kB)
Preview	Text (Abstract.pdf) ABSTRAK.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (165kB) | Preview
Preview	Text (Chapter1.pdf) Bab-1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (260kB) | Preview
	Text (Chapter2.pdf) Bab-2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (329kB)
	Text (Chapter3.pdf) Bab-3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (124kB)
	Text (Chapter4.pdf) Bab-4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (359kB)
	Text (Chapter5.pdf) Bab-5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (91kB)
Preview	Text (Bibliography.pdf) Pustaka.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (101kB) | Preview
	Text (Appendices.pdf) Lampiran.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (778kB)
	Text (Publikasi Ilmiah.pdf) Publikasi Ilmiah.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (302kB)

Abstract

Pajak mempunyai dua fungsi, yaitu pertama, sebagai sumber utama penerimaan negara guna membiayai seluruh kegitan penyelanggaraan pemerintahan negara serta pembangunan nasional. Namun, pada prakteknya paradigma masyarakat sudah terlanjur memberikan stempel negatif terhadap institusi perpajakan Indonesia. berdasarkan masalah terkait SPT tersebut maka terbentuklah e-filing atau electronic filing merupakan program untuk pelaporan pajak secara online. Tujuan dilakukan penelitan ini adalah untuk menganalisis proses pelaporan pajak, faktor pendukung sistem pelaporan pajak, faktor penghambat sistem dan penerapan sistem pelaporan pajak dengan e-filing. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan metode deskriptif. Hasil penelitian ini menjelaskan bahwa proses pelaporan pajak dengan menggunakan sistem e-filing pada KPP Tegalsari Surabaya dimulai dengan pendaftaran dan membawa berkas kelengkapan untuk persyaratan registrasi yang berupa Kartu Tanda Penduduk (KTP) dan Nomor Pokok Wajib Pajak (NPWP). Kemudian mendapatkan e-FIN dan masuk di website www.pajak.go.id untuk mengaktifkan akun. Setelah proses tersebut selesai, maka Wajib Pajak dapat langsung menggunakan e-filing / Tax has two functions: first, as a major source of state revenue to finance the entire activity of State governments as well as national development. However, in practice, the paradigm of people already gave a negative stamp on the institution of taxation Indonesia. Based on the problems related to the SPT then a program for online tax reporting named e-filing or electronic filing is formed. The purpose of this research is to analyze the tax reporting process, tax reporting system supporting factors, factors inhibiting the application of the system and the tax reporting system with e-filing. The research is a qualitative study using descriptive methods. The results of this study explained that the tax reporting process using the e-filing system at KPP Tegalsari Surabaya starts with registration where the taxpayer must bring the complete file for registration requirements includes of Identity Card (KTP) and the Taxpayer Identification Number (TIN). After completing the registration, then the taxpayer will get an e-FIN which will be used to activated the account in www.pajak.go.id website. Once the process is completed, then the taxpayer can immediately use the e-filing

Actions (login required)

View Item