Potret Pelaporan SPT Tahunan melalui E-Filing pada Masa Pandemi Covid-19

Abstract

This study aims to describe and explore the annual SPT reporting service for individual taxpayers through e-filing at KPP Pratama Bangkalan with tax volunteers during the Covid-19 pandemic, as well as public responses in this case individual taxpayers regarding SPT reporting services. Annual individual taxpayers through e-filing at KPP Pratama Bangkalan during the Covid-19 pandemic. The method in this research is qualitative with a case study approach. The results of the study indicate that the preparation and implementation of the annual tax return reporting service through e-filing during the covid-19 pandemic has gone very well. Annual SPT reporting services during the pandemic are carried out through virtual Integrated Service Places (TPT). Various preparations for the implementation of SPT reporting services have been carried out, both by KPP Pratama Bangkalan and tax volunteers. In the process of SPT reporting services, they still face various obstacles. Various efforts have been made, so that this virtual TPT service can run optimally. In addition, the response of taxpayers to KPP services is that it has been going well. Taxpayers who report their Annual SPT are served as much as possible even though they are virtual.

Use of the E-Filing System by MSME Actors during the COVID-19 Pandemic

“…This condition also occurs in MSME actors in KPP Pratama Bangkalan, East Java. Based on this, the Tax Center at the Faculty of Economics and Business, Trunojoyo Madura University collaborates with DGT through the tax volunteer program (Chamalinda & Kusumawati, 2021). Research by Chamalinda & Kusumawati (2021) uses attribution theory to describe the form of tax return reporting services with e-filing and taxpayer responses regarding these services.…”

“…Annual and periodic tax returns are also included in this policy, where reporting activities cannot be carried out directly to the tax office, but through the e-filing system. On the other hand, there are still many taxpayers who rely on faceto-face consultation with tax officials because they do not understand how to use the e-filing as a tax reporting system (Chamalinda & Kusumawati, 2021) The Directorate General of Taxes urges taxpayers to submit their tax return online via e-filing with the aim of preventing the spread of COVID-19. It was noted that there was an increase in the tax return reporting by taxpayers of 11.3 million until March 2021.…”

Influence of Socialization on Msme Compliance by Mediating Understanding and Moderating Knowledge of Tax Visits

“…Based on the results of the discussion, it was concluded: 1) the application of the "picktime" tax visit application during the Covid-19 pandemic that the knowledge of taxpayers about tax visits strengthens the influence of socialization on taxpayer understanding in creating taxpayer compliance. These results support research conducted by (Chandra et al al., 2021) and (Chamalinda & Kusumawati, 2021) that tax knowledge can affect compliance and willingness of taxpayers to carry out tax obligations and service efforts at virtual integrated service places run optimally; 2) understanding of information technology related to the tax visit application shows that it can explain and be able to mediate the effect of socialization on taxpayer compliance which is full mediation, meaning that the socialization of tax visits is not able to influence taxpayer compliance without going through an understanding of this information technology. However, with the taxpayer's knowledge as a variable that can strengthen the socialization relationship of the tax visit application in the convenience of being carried out by the taxpayer when going to take a queue number, not too long when going to make a tax visit make taxpayer compliance increase, this research supports research conducted by (Clement, Ph & Ayodele, 2017) and (Sutrisno, 2020).…”

“…(Muti'ah, 2018) determined that the use of facts technology, know-how of taxation and account representatives had no impact on person taxpayer compliance, whilst tax socialization and community financial stage had a massive impact on person taxpayer compliance. (Chamalinda & Kusumawati, 2021) published that the preparation for the implementation of the annual tax return reporting service thru e-filing at some stage in the Covid-19 pandemic nonetheless faces various obstacles, various efforts have been made, so that the Virtual Integrated Service Center can run optimally.…”

“…However, the efforts of the Directorate General of Taxes to make changes to the implementation of tax offerings and the challenges received a response that got here from internally the Integrated Service Center counter officers and taxpayers throughout the Covid-19 pandemic (Firdaus, 2021), while (Muti'ah, 2018) observed empirical proof that the software of the online tax system has a tremendous and huge effect on tax compliance. Chamalinda & Kusumawati (2021) discovered that more than a few preparations for the implementation of the Notification Letter reporting carrier had been carried out clearly but still encountered a variety of barriers even even though they had been carried out optimally. (Sukesi & Yunaidah, 2020) discovered that the effectiveness of socialization, foremost service products and carrier nice had an effect on taxpayer pride and compliance.…”