Tinjauan Atas Pengisian Dan Pelaporan SPT Tahunan 1770 S Wajib Pajak Orang Pribadi Melalui E-Filling
DOI:
https://doi.org/10.37641/jabkes.v4i1.1898Keywords:
Administrasi Perpajakan, SPT Tahunan, e-FillingAbstract
Implementaiton Annual Tax Return and E-Filing
________73
Submitted
JANUARY 2024
Accepted
APRIL 2024
JABKES
Jurnal Aplikasi Bisnis Kesatuan
Vol. 4 No. 1, 2024
page. 73-102
IBI Kesatuan
ISSN 2807 – 6036
DOI: 10.37641/jabkes.v4i1.1898
The Directorate General of Taxes continues to provide innovations related to the online tax administration system in line with the times. The operation of the system is made simple, easy, and practical. This aims to assist taxpayers in facilitating the implementation of online tax administration. E-Filling is one of the online tax service systems whose operation uses a website to report individual tax returns annually. This tax service has been running for a dozen years, especially at the Ciawi Bogor Primary Tax Service Office. The purpose of the review is to find out how the procedure for filling and reporting the Annual SPT of Individual Taxpayers through e-Filling at the Ciawi Bogor Primary Tax Service Office, especially Form 1770 S, and what obstacles occur during the process of filling and reporting the Annual SPT. The results of the review that the filling and reporting of the Annual SPT 1770 S Individual Taxpayer through E-Filling at the Ciawi Bogor Primary Tax Service Office in the implementation of its activities has been running well and effectively. This activity can facilitate taxpayers who have difficulties or obstacles in filling and reporting their Annual SPT. These taxpayers will be guided by the e-Filling service starting from applying for an EFIN if they don't have one or forget it, then the process of registering a DJP Online account for those who have never registered, forgetting their password/email if any, then the process of filling out and reporting the Annual Tax Return until the tax return is sent and receiving Electronic Receipt Evidence sent by the online DJP email to the taxpayer's email.
Keywords: Tax Administration, Annual Tax Return, e-Filling.
