Mekanisme Pelaporan Surat Pemberitahuan (SPT) Tahunan 1770 S Menggunakan E-Filing dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi (WP OP) pada KPP Pratama Binjai

Abstract

Filing an Annual Tax Return (SPT) is an obligation that must be carried out by every Individual Taxpayer (WP OP). One of the annual SPT reporting systems that can be used to fill it out electronic E-Filing, E-Filing is an electronic annual SPT reporting system provided by the Directorate General of Taxes (DJP). This research aims to determine the mechanism for submitting Annual Tax Returns 1770 S uses e-filing to increase individual taxpayer compliance at KPP Pratama Binjai. This research uses a qualitative method with a descriptive approach. Data collection was carried out through interviews with KPP Pratama Binjai officials and WP OP. The research results show that the 1770 S SPT annual reporting mechanism using electronic records at KPP Pratama Binjai is quite good. This mechanism is very easy to understand and apply to WP OP. Apart from that, e- Filing can also increase taxpayer compliance in submitting Annual Tax Returns. Based on research results Currently, DJP should continue to improve the quality of its e-filing services, for example by adding new features that can make it easier for individual taxpayers. in submitting the annual SPT.