ANALISIS PENERAPAN E-FILING DALAM PELAPORAN SPT TAHUNAN PADA KPP PRATAMA LAMONGAN

Abstract

This study aims to analyze and explain the application of the E-Filing system and the impact caused by the E-Filing system. This research was conducted at KPP Pratama Lamongan. The research method used is descriptive qualitative. Data collection is done by interview, observation and documentation. The results of the study explain that the implementation of the E-Filing system in the Lamongan Primary Tax Office has been implemented very well and there are no obstacles in the delivery of the E-Filing system. The implementation of this E-Filing system has beneficial implications for both the Taxpayer and the Pratama Lamongan Tax Office. one of which is that taxpayers can report their annual tax return quickly, safely, easily, anytime and anywhere by using a computer, laptop, and gadged and a smooth internet network.