Fransisca, Velinda Dwi (2020) Penerapan E-SPT dan E-Filing pada Penerbitan STP di KPP Pratama Tuban. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
E-SPT is an application for filing notification (SPT) provided by the Directorate General of Tax (DJP). E-SPT contains WP SPT data in electronic form. E-filing is a method of submitting SPT that is done on-line in real time via the DGT's website, namely www.pajak.go.id or ASP. The problem that occurs is the tax bill (STP) issued by KPP Pratama Tuban every day can reach more than 10 STP. This shows that there are still many taxpayers (WP) who have not reported their tax returns in a timely manner or even many WPs who have not reported their tax returns. This research is a descriptive qualitative research. Research on STP issuance procedures in the application of e-SPT and e-filing in KPP Pratama Tuban is limited to WP individuals (OP) who use e-SPT as well as e-filing who receive STP emphasizing on their Annual SPT reporting. From the results of the research that has been carried out it is proven that the application of e-SPT and e-filing can have an impact on the issuance of STP to WP both WP OP and WP Agency. Annual Tax Returns Received at KPP Pratama Tuban throughout 2016-2018 are still unstable with the percentage not reporting their Annual Tax Returns being fairly high with an average of 30%. The impact of this is that 30% of WPs must report the SPT to be a potential WP, namely WP, which is a top priority for KPP Pratama Tuban for STP issuance. Keywords : E-SPT, E-filing, STP, SPT, WP OP
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE > 336.2 - TAXES & TAXATION |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | VELINDA DWI FRANSISCA |
| Date Deposited: | 06 Oct 2020 03:10 |
| Last Modified: | 06 Oct 2020 03:10 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7044 |
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