The Effectiveness of Implementing E-SPT Badan in Increasing Taxpayer Compliance at the Madya Bogor Tax Service Office
Keywords:
Effectiveness; e-SPT for Corporations; Implementation; Taxpayer Compliance;Abstract
This study aimed to analyze the effectiveness of the implementation of e-SPT Badan in improving taxpayer compliance, identifying obstacles, and solutions or efforts to overcome these obstacles along with their resolution at the Bogor Medium Tax Office in 2024. The study is motivated by the fact that the implementation of e-SPT for corporate taxpayers has not been fully realized to its maximum potential. A qualitative approach was used in this study, with a descriptive research design. The data used in this study were obtained from informant interviews and secondary data. Data collection techniques included interviews, observations, and documentation. The results of the study indicate that the achievement of taxpayer compliance targets through e-SPT increased by 3.43%, indicating that the implementation of e-SPT is already effective. Factors influencing effectiveness included program targeting accuracy, program socialization, program objectives, and program monitoring. Challenges faced included unstable internet connectivity and limited knowledge and understanding among taxpayers. Efforts undertaken included providing telephone or WhatsApp helpdesk services and conducting more tax classes on the implementation of e-SPT for corporations.
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