PELAKSANAAN PELAPORAN SURAT PEMBERITAHUAN TAHUNAN PAJAK PENGHASILAN MELALUI E-FILING BAGI WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA SEMARANG CANDISARI

Abstract

Along with the development of technology and information on the globalization era , the government of the directorate general of taxes (DJP) launching a programme e-filing for taxpayers in terms of reporting notification letters of annual. To be able to examine the implementation of factors e-filing there are any constraints.The barriers can be used as a reference to do the analysis afterwards research. This study used a technique of the withdrawal of informants purposive and collecting data through : interview, observation, the literature study, documentation.In this research explained and described the implementation of the e-filing for taxpayers who reported the letter of annual. In quality system, the quality of information and the quality of service, e-filing has been good enough in in its application. The results of research writer do it can be seen that the implementation of the e-filing on the tax office semarang candisari have not run well.There are several barriers faced main factors, the main factors are barriers to taxpayers who do not understand the E-Filing procedure, the tax payers are many queues, barriers, file system the taxpayers who made less complete E-Filing has not been effective.