Mekanisme Pelaporan Surat Pemberitahuan Tahunan 1770 SS Menggunakan E-Filing dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Binjai

Abstract

Filing an Annual Tax Return (SPT) is an obligation that must be fulfilled by all Individual Taxpayers (WP OP). One of the systems that can be used to report annual tax returns electronically is E-Filing, which is a platform provided by the Directorate General of Taxes (DJP). This research aims to understand the process of submitting the Annual Tax Return 1770 SS using E-Filing as an effort to improve compliance of WP OP at KPP Pratama Binjai. The research method used is qualitative with a descriptive approach. Data was collected through interviews with officials and WP OP at KPP Pratama Binjai. The results showed that the process of reporting Annual Tax Return 1770 SS through E-Filing at KPP Pratama Binjai was considered effective and easy to understand by WP OP. In addition, the use of E-Filing can also increase the level of compliance of individual taxpayers in reporting their Annual Tax Return. Based on these findings, it is recommended that DJP continue to improve the quality of E-Filing services, including by adding new features that can facilitate OP taxpayers in the Annual Tax Return reporting process.