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ANALISIS PENERAPAN SISTEM E-FILING DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN (SPT) WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PRATAMA KENDARI)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 1 (2017)

DOI
10.33772/jak-uho.v5i1.2022
ISSN
2503-1635
Published
2017-03-06
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACT This research aims to know the difference between a taxpayer compliance in conveying SPT Annual PPh WPOP before and after the application of the system of e-filing on the KPP Pratama Kendari. In this study, the data sources used are primary and secondary data. The methods used in this research is a descriptive analysis to describe and explain the result of taxpayer compliance ratio for 3 years before and after implementing the e-filing system. Based on the results of the study it can be concluded that there is no difference between a taxpayer compliance reports annual PPh WPOP before and after the implementation of the e-filing system. This is attempted from the research results obtained the value of user contributions to e-filing tax until the year 2014 of only 3,94%, thus it can be said the implementation of the e-filing system has yet to give a positive effect against a compliance ratio of tax payers caused yet effective use of e-filing system so that it can not be a powerful solution to improve Taxpayer Compliance in conveying SPT Annual PPh WPOP in KPP Pratama Kendari. Keywords: e-filing System and Taxpayer Compliance

Collaboration network of the authors

40 authors · 92 co-authorship links · showing the 40 most connected

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  • Universitas Muslim Indonesia
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nitri MiroseaAffiliation unknown3
Muntu AbdullahAffiliation unknown3
Tuti DharmawatiAffiliation unknown3
Nasrullah DaliAffiliation unknown2
Ika Maya SariAffiliation unknown2
Santiadji MustafaAffiliation unknown2
Fitriaman FitriamanAffiliation unknown2
Muhalip -Affiliation unknown1
Emillia NurdinAffiliation unknown1
Rahmatia KambaAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Riswan WirantoAffiliation unknown1
Israyanti IsrayantiAffiliation unknown1
Irfan IrfanAffiliation unknown1
Rosnawintang RosnawintangAffiliation unknown1
Israwati MustarimAffiliation unknown1
Husin husinAffiliation unknown1
Kiki Fatimah SaritaAffiliation unknown1
Ahmad AhmadAffiliation unknown1
Muhammad ArmawadinAffiliation unknown1
Mildamayanti MildamayantiAffiliation unknown1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Sri Febriyanti ZakinahAffiliation unknown1
Firna NingsihAffiliation unknown1
M. Fadli Nazar PasuayAffiliation unknown1
Satira YusufAffiliation unknown1
Wa Ode Enil SyahbanAffiliation unknown1
Wilda Astuti DjohanAffiliation unknown1
Asnia AsniaUniversitas Halu Oleo1
Sitti NurnaluriAffiliation unknown1
Kadek SutrawatiAffiliation unknown1
muhammad Amirul AjiAffiliation unknown1
La Ode Muhamad RahmadinAffiliation unknown1
Agus Septian HusenAffiliation unknown1
Darman SetiajiAffiliation unknown1
Wa HaisaAffiliation unknown1
Sarlina Sarlina3Affiliation unknown1
Anggini ShesilliaAffiliation 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/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS PENERAPAN SISTEM E-FILING DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN (SPT) WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PRATAMA KENDARI)</dc:title>
	<dc:creator>Akib, Mulyati</dc:creator>
	<dc:creator>Amdayani, Lia</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACT This research aims to know the difference between a taxpayer compliance in conveying SPT Annual PPh WPOP before and after the application of the system of e-filing on the KPP Pratama Kendari. In this study, the data sources used are primary and secondary data. The methods used in this research is a descriptive analysis to describe and explain the result of taxpayer compliance ratio for 3 years before and after implementing the e-filing system. Based on the results of the study it can be concluded that there is no difference between a taxpayer compliance reports annual PPh WPOP before and after the implementation of the e-filing system. This is attempted from the research results obtained the value of user contributions to e-filing tax until the year 2014 of only 3,94%, thus it can be said the implementation of the e-filing system has yet to give a positive effect against a compliance ratio of tax payers caused yet effective use of e-filing system so that it can not be a powerful solution to improve Taxpayer Compliance in conveying SPT Annual PPh WPOP in KPP Pratama Kendari.  Keywords: e-filing System and Taxpayer Compliance</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-03-06</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2022</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i1.2022</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 5, No 1 (2016)</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2022/1428</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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