Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Menggunakan Electronic Filing

Abstract

Tax Reporting,
E-Filing and Personal Taxpayers

_______257

Submitted

FEBRUARY 2024

Accepted

JULY 2024

JABKES

Jurnal Aplikasi Bisnis Kesatuan

Vol. 4 No. 2, 2024

page. 257-262

IBI Kesatuan

ISSN 2807 – 6036

DOI: 10.37641/jabkes.v4i2.2010

      KPP Pratama Ciawi is a tax office that operates in general and aims tcollect revenue through tax reporting activities. Annual SPT reporting is an obligation that must be carried out by individual taxpayers. In the digital era, electronic filing, or E-filing, has become an alternative introduced by the Directorate General of Taxes to simplify the online tax reporting process. The purpose of this research is to review the procedure for reporting the annual SPT of individual taxpayers using E-filing. The results of this study indicate that E-filing provides many advantages for individual taxpayers. The reporting process can be carried out flexibly and efficiently without the need to queue at the tax office. In addition, E-filing allows taxpayers to fill out and send annual tax returns in real time via electronic devices such as computers, laptops, or smartphones.

Keywords: Tax Reporting, E-filing