IMPLEMENTASI ELECTRONIC FILING SYSTEM (E-FILING) DALAM PRAKTIK PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) DI INDONESIA

NOVARINA, AYU IKA (2005) IMPLEMENTASI ELECTRONIC FILING SYSTEM (E-FILING) DALAM PRAKTIK PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) DI INDONESIA. Masters thesis, Program Pascasarjana Universitas Diponegoro.

[img]
Preview
PDF - Published Version
590Kb

Abstract

Penerimaan pajak merupakan sumber pendapatan negara yang semakin hari semakin penting. Berbagai terobosan yang terkait dengan aplikasi Teknologi Informatika dalam kegiatan administrasi perpajakan pun terus dilakukan guna meningkatkan dan mengoptimalkan pelayanan kepada Wajib Pajak. Berdasarkan hal tersebut maka di-introduksikanlah Electronic Filing System guna memudahkan Wajib Pajak dalam menyampaikan Surat Pemberitahuannya. Namun pada kenyataannya, Indonesia belum memiliki peraturan perundang-undangan yang mengatur secara lengkap mengenai Informasi dan Transaksi yang dilakukan secara elektronik. Oleh karena itu, maka penelitian ini bertujuan untuk memberikan gambaran mengenai bagaimana proses pelaksanaan e-Filing dalam praktik penyampaian Surat Pemberitahuan oleh Wajib Pajak serta untuk mengetahui perlindungan hukum yang diberikan kepada Wajib Pajak yang menggunakan sistem ini. Di samping itu juga untuk menganalisa mengenai keabsahan tanda Bukti Penerimaan Surat Pemberitahuan elektronik yang diterima oleh Wajib Pajak. Penelitian ini merupakan penelitian yuridis empiris, yaitu penelitian yang mengutamakan penelitian lapangan dan wawancara terhadap Wajib Pajak yang telah menggunakan sistem e-Filing serta pihak-pihak yang memiliki hubungan dengan pelaksanaan sistem ini untuk memperoleh data primer. Setelah dilakukan penelitian dan pembahasan, maka dapat disimpulkan bahwa sistem e-Filing terbukti cepat, akurat, efisien dan efektif karena Wajib Pajak dapat langsung menyampaikan Surat Pemberitahuannya secara on-line tanpa harus ke Kantor Pelayanan Pajak dan akan menerima konfirmasi laporan yang telah disampaikan, langsung pada saat laporan tersebut diterima (real time). Untuk menjamin keamanan dan kerahasiaan data yang telah disampaikan maka diberikanlah e-FIN dan Digital Sertificate kepada Wajib Pajak. Selain itu, juga diberikan tanda Bukti Penerimaan Surat Pemberitahuan elektronik berupa print out Induk SPT elektronik yang memuat informasi akurat, yang meliputi Nomor Pokok Wajib Pajak (NPWP), Tanggal dan Jam Transaksi, Nomor Transaksi Penyampaian Surat Pemberitahuan (NTPS), Nomor Transaksi Pengiriman ASP (NTPA) serta nama Perusahaan Penyedia Jasa Aplikasi (ASP). Print out tanda Bukti Penerimaan SPT elektronik ini merupakan alat bukti yang sah. Walaupun pihak yang berwenang telah memberikan jaminan keamanan data, disarankan agar Wajib Pajak selalu membuat back up atas data yang di upload maupun hasil print out dari sistem e-Filing ini. Income from tax as the state revenue resource is getting more and more important. Lots of shortcuts using Information Technology in tax administration activities have been continuously done to increase and optimize service to Tax Payers. For that purpose Electronic Filing System (e-Filing system) was introduced to make Tax Payers easier to send their Letter of Notification. It is a fact that Indonesia has no complete regulation concerning Information and Transaction done by electronic system. Therefore, this research was conducted to give description on the process of using e-Filing in the practice of sending the Letter of Notification by Tax Payers and to find out law protection that the Tax Payers get when using this system. In addition, this research also analyzed the legality of the receipt of the electronic Letter of Notification sent by Tax Payers. This research is a judicial empirical one. To get the primary data, a research was conducted based mainly on a field research and interviews to Tax Payers who have implemented e-Filing system and those who are related to the implementation of this system. After conducting the research and analyzing the data, it could be concluded that the e-Filing system has been proven to be a quick, accurate, efficient and effective system. The Tax Payers can directly submit their Letter of Notification by on-line system without going to Tax Service Office, and they will get the confirmation concerning the report submitted as soon as the report received (real time). To secure confidentiality of the data submitted, the Tax Payers receive e-FIN and Digital Certificate. In addition, the Tax Payers receive the receipt of the electronic Letter of Notification in form of Main Electronic SPT which contains accurate information, including the Tax Payer Registration Number (NPWP), Date and Time of Transaction, Number of the Submission of the Letter of Notification Transaction (NTPS), Number of ASP Mailing Transaction (NTPA) as well as the name of Application Service Provider (ASP) company. The print out of electronic Letter of Notification receipt is regarded as a legal proof. Although the authorities have guaranteed the data security, it is suggested that the Tax Payers make the back-up of the uploaded data and also keep the print out of e-Filing system as records.

Item Type:Thesis (Masters)
Subjects:K Law > K Law (General)
Divisions:Postgraduate Program > Master Program in Notary
ID Code:15399
Deposited By:Mr UPT Perpus 2
Deposited On:30 Jun 2010 09:41
Last Modified:05 Aug 2010 16:04

Repository Staff Only: item control page