The tax system plays a crucial role in supporting state revenue. One of the administrative instruments used to enforce taxpayer compliance is the Tax Collection Letter (STP). This study aims to analyze the STP issuance mechanism at the Pratama Tax Office (KPP) Palembang Ilir Barat and assess the effectiveness of the digital APPROWEB system in the process. The findings show that in 2024, a total…
In order to improve the quality of the tax service to taxpayers, the directorate general of taxation implemented an electronic system (e-spt) in tax reporting. This study aims to determine the taxpayer's perception of the implementation of e-spt. Object of this study is a taxable entrepreneur who has implemented an e-spt ppn on kpp pratama palembang ilir barat. The population of this study tota…
The objectives of this research are 1) to evaluate the dropbox's effectivities toward the increasing of taxpayer's compliance in filing Annual Tax Return on 2009 and 2010 compared with before dropbox applied in filing Annual Tax Return on 2007 and 2008 and 2) to assess The Directorate General of Taxes policy in deciding the dropbox location. This research uses Wilcoxon Signed-Rank Test to evalu…
This research was conducted in three KPP Pratama Palembang. they are KPP Pratama Ilir Barat, KPP Pratama Seberang Ulu and KPP Pratama Ilir Timur. As observed in this study the influence of the electronic SPT submission corporate income tax receipts. From the analysis which done we can to know that the electronic SPT submission significant with the number of SPT submission at KPP Pratama Ilir Ti…
The objectives of this research are (1) to determine the factors that support the readiness of taxpayers to use SPT Electronic applications ( e-SPT) in filing tax returns at Palembang Medium Tax Office, (2) to understand the obstacles encountered in the Tax Payer using the application, and (3) know the level of readiness of taxpayers of the use e-SPT application. Research finding has shown that…
Penelitian ini bertujuan untuk menjelaskan pelaksanaan pemeriksaan pajak yang dilakukan terhadap PT. Srikandi Alanni Mulia dan untuk mengetahui apakah pelaksanaan pemeriksaan pajak yang dilakukan telah berjalan dengan baik dan tepat. Metode analisis yang digunakan adalah analisis deskriptif kualitatif. Berdasarkan hasil evaluasi pelaksanaan pemeriksaan pajak terhadap SPT Tahunan PPh Pt. Sri Ala…
Latar belakang penelitian ini adalah menumpuknya jumlah surat pemberitahuan (SPT) yang belum diarsipkan, dan tidak ditemukannya SPT ketika dicari penelitian ini bertujuan untuk menjelaskan Efektivitas perlakuan Kearsipan Surat Semberitahuan (SPT) Masa PPN berbasis Electronic-SPT (e-SPT) dikantor pelayanan pajak pratama Palembang Ilir barat. jenis penelitian yang digunakan adalah deskriftif deng…