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ANALISIS PENERIMAAN PAJAK DAN PENGGUNA E-FILING PADA KANTOR PELAYANAN PAJAK PRATAMA KENDARI

JEP (Jurnal Ekonomi Pembangunan) · Vol. 11 No. 1 (2022) · pp. 551–564

DOI
10.57206/jep_uho.v11i1.27634
ISSN
2503-2089, 1979-231X
Published
2022-09-07
Publisher
Universitas Halu Oleo
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

The purpose of this study is to analyze the effectiveness of the implementation of e-Filing taxes and tax receipts at the Kendari Pratama Tax Service Office from 2015-2019. The data used is secondary data. The analytical method to achieve the above objectives is to use the effectiveness formula with the help of effectiveness measurement criteria. The results of this study indicate that the target and realization of tax revenues in 2015-2019 has increased, but in 2017 there has been a decrease in the realization of tax revenues from Rp. 859,722,827,561 in 2016 to Rp. 823,398,282,149. In 2015-2018 the realization of tax revenue was lower than the target of tax revenue that had been set, in 2019 the realization of tax revenue exceeded the target of tax revenue that had been determined. E-Filing users experienced a low increase from 2015-2019 both corporate taxpayers and individual taxpayers. This can be seen from the data on the number of e-Filing users every year which does not reach 10 percent of the total number of registered taxpayers at the Kendari Pratama Tax Service Office.

Keywords

Collaboration network of the authors

40 authors · 95 co-authorship links · showing the 40 most connected

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  • Universitas Muhammadiyah Parepare
  • Universitas Halu Oleo
  • Institut Agama Islam Negeri Kendari
  • Politeknik Negeri Ujung Pandang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Wali Aya RumbiaAffiliation unknown3
Heppi MilliaAffiliation unknown3
Ambo Wonua NusantaraAffiliation unknown3
Tajuddin TajuddinUniversitas Muhammadiyah Parepare2
Manat RahimAffiliation unknown2
La Ode Muh. HarafahAffiliation unknown2
Pasrun AdamAffiliation unknown2
Muh. Yani BalakaAffiliation unknown2
Sem RantebuaAffiliation unknown2
Abdul Azis MuthalibAffiliation unknown2
Kadir KadirAffiliation unknown1
Maharany ArsyadAffiliation unknown1
Syamsul AnamAffiliation unknown1
La Ode GeoAffiliation unknown1
Hernila HernilaAffiliation unknown1
Sabir AhmadAffiliation unknown1
Waode NurmayaAffiliation unknown1
Rany Tri SeptianiAffiliation unknown1
Nur AzisahAffiliation unknown1
Suwandi SuwandiAffiliation unknown1
Baso SafaruddinAffiliation unknown1
La Ode SaidiUniversitas Halu Oleo1
Ernawati ErnawatiInstitut Agama Islam Negeri Kendari1
Vivin Adriatin AdiAffiliation unknown1
Irmawati Paula TamburakaAffiliation unknown1
Miftahtul Khair AnwarAffiliation unknown1
Marwan MarwanPoliteknik Negeri Ujung Pandang1
M. NatsirAffiliation unknown1
Syamsir NurAffiliation unknown1
Santi DinarAffiliation unknown1
Burhanuddin BurhanuddinAffiliation unknown1
Mulliarny Fitry ningsi RiberuAffiliation unknown1
Nitri MiroseaAffiliation unknown1
kartowiyono kartowiyonoAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Muh. SyarifAffiliation unknown1
Andi M. AsparAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/JEP/oai, first harvested 30 Okt 2026, last seen 30 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS PENERIMAAN PAJAK DAN PENGGUNA E-FILING PADA  KANTOR PELAYANAN PAJAK PRATAMA KENDARI</dc:title>
	<dc:creator>Adehasmi, Sitti</dc:creator>
	<dc:creator>Rosnawintang, Rosnawintang</dc:creator>
	<dc:creator>Suriadi, La Ode</dc:creator>
	<dc:subject xml:lang="en-US">Effectiveness, e-Filing, Tax Revenue</dc:subject>
	<dc:description xml:lang="en-US">The purpose of this study is to analyze the effectiveness of the implementation of e-Filing taxes and tax receipts at the Kendari Pratama Tax Service Office from 2015-2019. The data used is secondary data. The analytical method to achieve the above objectives is to use the effectiveness formula with the help of effectiveness measurement criteria. The results of this study indicate that the target and realization of tax revenues in 2015-2019 has increased, but in 2017 there has been a decrease in the realization of tax revenues from Rp. 859,722,827,561 in 2016 to Rp. 823,398,282,149. In 2015-2018 the realization of tax revenue was lower than the target of tax revenue that had been set, in 2019 the realization of tax revenue exceeded the target of tax revenue that had been determined.  E-Filing users experienced a low increase from 2015-2019 both corporate taxpayers and individual taxpayers. This can be seen from the data on the number of e-Filing users every year which does not reach 10 percent of the total number of registered taxpayers at the Kendari Pratama Tax Service Office.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US">Universitas Halu Oleo</dc:contributor>
	<dc:date>2022-09-07</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:identifier>https://ojs.uho.ac.id/index.php/JEP/article/view/27634</dc:identifier>
	<dc:identifier>10.57206/jep_uho.v11i1.27634</dc:identifier>
	<dc:identifier>urn:nbn:de:10.57206jep_uho.v11i1.276349</dc:identifier>
	<dc:source xml:lang="en-US">JEP (Jurnal Ekonomi Pembangunan); Vol 11, No 1 (2021): JEP (Jurnal Ekonomi Pembangunan); 551-564</dc:source>
	<dc:source>2503-2089</dc:source>
	<dc:source>1979-231X</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JEP/article/view/27634/16224</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 Jurnal Ekonomi Pembangunan (JEP) UHO</dc:rights>
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