Pengaruh Penggunaan E-Filing terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Medan Belawan

Abstract

E-Filing is a system used to submit tax returns online through the website of the Directorate General of Taxes, e-filing is one of the e-system created by the Directorate General of Taxes in terms of utilizing technology. With the launch e-filing, annual tax returns can be submitted anytime and anywhere. This study aims to determine the effect of the use of e-filing on the level of compliance of personal taxpayers, to determine the obstacles faced by personal taxpayers and tax employees when using e-filing, and to determine the factors that influence the level of compliance of personal taxpayers in submit Annual Tax Returns using e-filing. The research method used is a qualitative data analysis method. The results show that the use of e-filing at Low Tax Service of Medan Belawan is considered effective. The number of individual taxpayers who submit their annual tax returns using e-filing also increases every year.