Basily, Agung Mustofa (2025) Efektivitas E-Filing Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Atas Penyampaian Surat Pemberitahuan (SPT) Tahunan (Studi pada Kantor Pelayanan Pajak Pratama Jember). Undergraduate thesis, Politeknik Negeri Jember.
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Abstract
This study aims to analyze the effectiveness of the e-filing system in the submission of Annual Tax Returns (SPT) for Individual Taxpayers at the Pratama Tax Office (KPP) Jember during the 2019–2023 period. The research employed a descriptive quantitative approach using secondary data, consisting of the number of registered individual taxpayers, taxpayers required to file returns, and the realization of annual tax return submissions through e-filing. Effectiveness was measured using the ratio of realized output to target output. The findings reveal that the effectiveness level of e-filing fluctuated over the years: 73.35% (2019), 69.47% (2020), 90.57% (2021), 80.35% (2022), and 65.89% (2023). According to the effectiveness category defined by the Ministry of Home Affairs Decree 690.900- 327/1996, the e-filing system was categorized as less effective in 2019, 2020, and 2023; effective in 2021; and moderately effective in 2022. Therefore, although efiling provides convenience and efficiency, taxpayer compliance through this system has not been consistent and still faces several challenges.
| Item Type: | Thesis (Undergraduate) | ||||||
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| Uncontrolled Keywords: | Efektivitas, E-filing, Kepatuhan Wajib Pajak, SPT Tahunan, KPP Pratama Jember | ||||||
| Subjects: | 550 - Rumpun Ilmu Ekonomi > 560 - Ilmu Ekonomi > 562 - Akuntansi 550 - Rumpun Ilmu Ekonomi > 560 - Ilmu Ekonomi > 565 - Perpajakan 550 - Rumpun Ilmu Ekonomi > 570 - Ilmu Manajemen > 573 - Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) |
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| Divisions: | Jurusan Bisnis > Prodi D4 Akuntansi Sektor Publik > Tugas Akhir | ||||||
| Depositing User: | Agung Mustofa Basily | ||||||
| Date Deposited: | 06 Nov 2025 01:30 | ||||||
| Last Modified: | 06 Nov 2025 01:31 | ||||||
| URI: | https://sipora.polije.ac.id/id/eprint/47107 |
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