PELAKSANAAN KEWAJIBAN FORMULIR 1770 DENGAN E-SPT MENGGUNAKAN PERATURAN TERBARU TAHUN 2017 PADA KANTOR PELAYANAN PAJAK PRATAMA MATARAM BARAT.

Abstract

This study was conducted with the aim to examine the application of the e-SPT program as a tax effort to improve taxation services and taxpayer compliance in reporting notification letters (SPT), especially the annual income tax return (PPh) of individuals (OP) in a proposal entitled "Implementation of Obligations Form 1770 with E-SPT using the latest regulations in 2017 at the West Mataram Primary Tax Service Office. The basic sampling used is the criteria for taxpayers in the West Mataram Primary Tax Office, samples taken using the Slovin formula and obtained as many as 100 research samples, research results show that c. The e-SPT system which is carried out in the application of an electronic system on the West Mataram Primary Tax Office that is before the input process is carried out, the Taxpayer makes an e-SPT report then generates a csv file and will be saved for printing as a pdf file. After the Taxpayer submits to the Tax Office, an input process will be carried out by logging into SIDJP NINE (TPT ONLINE) to report and then input the CSV file from the taxpayer flashdisc and upload it then the files and files that have been submitted are then saved and the last for the Taxpayer receive proof of BPS reports (Proof of Receipt of Letters). Local TPT will automatically be recorded at IDJP. d. The e-SPT program for taxpayers is still being responded to a little which can be seen that the number of SPT realization is less than the number of taxpayers, this is due to the lack of understanding of taxpayers in operating computer systems, along with the lack of taxpayer knowledge that this electronic system is available at the Tax Office where This taxpayer registers, this is due to the lack of socialization from the Tax Office so that there are still many taxpayers who do not know yet

 

Keywords: e-SPT, Tax