Analisis Penerapan E–Filing dan E–Form dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Sebelum dan Saat Pandemi pada KPP Pratama Jakarta Jatinegara Tahun Pajak (2017 – 2020)

Siahaan, Paulana Radika (2022) Analisis Penerapan E–Filing dan E–Form dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Sebelum dan Saat Pandemi pada KPP Pratama Jakarta Jatinegara Tahun Pajak (2017 – 2020). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Analisis Penerapan E-filing Dan E-form Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Sebelum Dan Saat Pandemi Pada KPP Pratama Jakarta Jatinegara Tahun Pajak 2017-2020. Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan Wajib Pajak Orang Pribadi dalam pelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi sebelum dan saat pandemi pada KPP Pratama Jakarta Jatinegara, tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi dengan e-filing dan e-form sebelum dan saat pandemi dan tingkat Realisasi penerimaan pajak Penghasilan Orang Pribadi terhadap penerimaan pajak sebelum dan saat pandemi. Metode yang digunakan dalam penelitian ini analisis deskriptif dengan pendekatan kuantitatif. Hasil dari penelitian menunjukkan rasio rata-rata Kepatuhan Wajib Pajak Orang Pribadi yang melaporkan SPT Tahunan sebelum pandemi sebesar 83,79% mengalami penurunan sebesar 8,77% menjadi 75,02% saat pandemi, sedangkan rata-rata kepatuhan Wajib Pajak Orang Pribadi yang melaporkan SPT Tahunan sebelum pandemi melalui e-filing sebesar 72,77% dan e-form sebesar 3,60% dan pada saat pandemi mengalami pelaporan melalui e-filing mengalami penurunan sebesar 5,18% menjadi rata-rata 67,56% sedangkan pelaporan melalui e-form mengalami kenaikan sebesar 1,15% dari rata-rata 3,60% menjadi rata-rata 4,75%, dan rata-rata realisasi PPh Pasal 25/29 Orang Pribadi sebelum pandemi sebesar 3,38% dan mengalami kenaikan saat pandemi sebesar 1,00% menjadi rata-rata 4,38%. Kesimpulan penelitian ini yaitu tingkat Kepatuhan Wajib Pajak Orang Pribadi sebelum pandemi tinggi dan mengalami penurunan di tingkat cukup saat pandemi, sedangkan tingkat kepatuhan Wajib Pajak Orang Pribadi sebelum dan saat pandemi melalui e-filing berada pada tingkat cukup dan e-form berada pada tingkat rendah. realisasi PPh Pasal 25/29 Orang Pribadi berada pada tingkat rendah. Saran bagi yang terkait terutama KPP Pratama Jakarta Jatinegara yaitu meningkatkan sosialisai tentang pelaporan SPT Tahunan dan tata cara penggunaan sistem e-filing dan e-form melalui media Televisi dan media sosial seperti Youtube, Instagram, Tiktok dan memperbaharui kebijakan penggunaan e-filing dan e-form./ Analysis of the Application of E-filing and E-forms in an Effort to Improve Taxpayer Compliance Before and During the Pandemic at KPP Pratama Jakarta Jatinegara Fiscal Year 2017-2020. This study aims to determine the level of compliance of individual taxpayers in reporting the Annual Individual Income Tax Return before and during the pandemic at KPP Pratama Jakarta Jatinegara, the level of compliance of individual taxpayers in reporting the Annual Individual Income Tax Return with e-filing and e-form before and during the pandemic and the level of Realization of Personal Income tax receipts against tax receipts before and during the pandemic. The method used in this research is descriptive analysis with a quantitative approach. The results of the study show that the average compliance ratio of individual taxpayers who reported annual tax returns before the pandemic was 83.79%, decreased by 8.77% to 75.02% during the pandemic, while the average compliance of individual taxpayers who reported Annual SPT before the pandemic through e-filing by 72.77% and e-form by 3.60% and during the pandemic reporting through e-filing decreased by 5.18% to an average of 67.56% while reporting through e-form increased by 1.15% from an average of 3.60% to an average of 4.75%, and the average realization of Article 25/29 Income Tax for Individuals before the pandemic was 3.38% and increased when pandemic by 1.00% to an average of 4.38%. The conclusion of this study is that the level of individual taxpayer compliance before the pandemic was high and decreased to a sufficient level during the pandemic, while the level of individual taxpayer compliance before and during the pandemic through e-filing was at a sufficient level and e-form was at a low level. the realization of Article 25/29 Income Tax for Individuals is at a low level. Suggestions for those who are related, especially KPP Pratama Jakarta Jatinegara, are to increase socialization on annual SPT reporting and procedures for using e-filing and e-forms through television media and social media such as Youtube, Instagram, Tiktok and updating policies on the use of e-filing and eforms

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