Tingkat Prosentase Kepatuhan Pelaporan SPT Wajib Pajak Orang Pribadi (WPOP) Non-Usaha dengan diterapkan Sistem e-Filling di Kantor Pelayanan Pajak Pratama Jakarta Cakung Tahun 2019-2023
DOI:
https://doi.org/10.31334/reformasi.v12i1.4738Keywords:
E-Filling, Kepatuhan WPOP NON USAHA, KPP Pratama Jakarta CakungAbstract
Laporan tugas akhir ini membahas tentang tingkat prosentase kenaikan kepatuhan pelaporan SPT wajib pajak orang pribadi non usaha dengan diterapkan sistem e filling di KPP Pratama Jakarta Cakung periode tahun 2019-2023, kendala serta solusinya. Dasar hukumnya adalah Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan, s.t.d.t.d UU no 6 tahun 2023 dan Per 02/PJ/2019. Metode yang digunakan dalam tugas akhir ini adalah metode kualitatif dimana penulis melakukan wawancara dengan pejabat KPP Pratama Jakarta Cakung untuk mengumpulkan data. Dari hasil pengamatan penulis bahwa tingkat prosentase kenaikan kepatuhan Lapor SPT Wajib Pajak Orang Pribadi non usaha di KPP Pratama Jakarta Cakung meningkat dengan diterapkan sistem e filling. Hambatannya server DJP Online down pada akhir pelaporan dan masih ada WPOP yang belum memahami e filling dan upaya dengan sosialisasi dan relawan pajak.References
Dokumen
Undang-Undang Nomor 6 tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan s.t.d.t.d UU No. 6 tahun 2023.
Peraturan Direktur Jenderal Pajak Nomor PER-1/PJ/2014 Tentang Tata Cara Penyampaian Surat Pemberitahuan Tahunan Bagi Wajib Pajak Orang Pribadi Yang Menggunakan Formulir 1770S Atau 1770SS Secara E-Filling Melalui Website Direktorat Jenderal Pajak (www.pajak.go.id).
Peraturan Direktur Jenderal Pajak Nomor PER-03/PJ/2015 Tentang Penyampaian Surat Pemberitahuan Elektronik.
Peraturan Direktur Jenderal Pajak Nomor PER 02/PJ/2019 Tentang Tata Cara Penyampaian, Penerimaan, dan Pengolahan SPT.
Peraturan Menteri Keuangan Nomor 74/PMK.03/2012 Tentang Tata Cara Penetapan dan Pencabutan Penetapan Wajib Pajak dengan Kriteria Tertentu dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran Pajak.
Peraturan Menteri Keuangan Nomor 9/PMK.03/2018 Tentang Perubahan atas Peraturan Menteri Keuangan Nomor 243/PMK.03/2014 Tentang SPT.
Buku
Mardiasmo. 2022. Perpajakan. Edisi 23. Yogyakarta : Penerbit Andi.
Resmi, Siti. 2022. Teori dan Kasus. Edisi 12. Jakarta : Salemba Empat.
Suandy, Erly. 2022. Perencanaan Pajak. Edisi 8. Jakarta : Salemba Empat.
Waluyo. 2022. Perpajakan Indonesia. Edisi 13. Jakarta : Salemba Empat.
Jurnal
Wijaya, I., & Sari, D. K. (2020). Kepatuhan Wajib Pajak Orang Pribadi Ditinjau dari Kemudahan Penerapan Sistem E-filing dan Pengetahuan Perpajakan. Jurnal Online Insan Akuntan, 5(1), 1. https://doi.org/10.51211/joia.v5i1.1314
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