Analisis Penerapan E-Filling terhadap Tingkat Kepatuhan Wajib Pajak Badan pada KPP Madya Dua Medan

Abstract

The purpose of this research is to determine the level of taxpayer compliance in submitting the taxpayer's annual tax return before and after the implementation of e-filing at KPP Madya Dua Medan. This type of research is descriptive qualitative using secondary data. Compliance in submitting annual income tax returns is measured using the compliance ratio for submitting annual income tax returns. The results of this research indicate that the implementation of the e-filing system implemented by the Directorate General of Taxes has not been able to increase taxpayer compliance with KPP Madya Dua Medan.