Efektivitas Penyampaian Surat Pemberitahuan Tahunan Wajib Pajak Badan dengan Menggunakan Elektronik Form (E-Form) pada KPP Pratama Kisaran

Abstract

Indonesia's economic conditions after passing through the Covid-19 pandemic have had an impact on world economic growth, especially in Indonesia. The Directorate General of Taxes has introduced a new system in reporting Annual Tax Returns to make it easier for taxpayers to report compliance with submitting SPT which is not yet optimal. This research aims to determine the level of effectiveness of submitting annual tax returns or corporate taxpayers via e-form and to determine the level of effectiveness of submitting Annual Tax Returns for corporate taxpayers before using e-forms at Low Tax Office of Kisaran. This research uses a descriptive qualitative method to analyze data and to describe situations or events regarding the implementation of the use of electronic forms (E-Forms) and the level of effectiveness of submitting tax returns at the Low Tax Office Of Kisaran. From the research results, it can be seen that the level of effectiveness in submitting Annual Corporate Tax Returns at Low Tax Office of Kisaran via E-form is less effective than the data results. This is due to a lack of awareness among taxpayers who do not fully understand the changes to the method of submitting Annual Tax Returns, while other factors are the driving force.