Implementation of E-Government In Taxpayer Reporting Community of Lampung Province
- Autores: Malik -1, Ardiansyah M.1, Handayani A.1, Juwita M.N.1, Rahmawati A.1
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Afiliações:
- University of Bandar Lampung
- Edição: Volume 11, Nº 2 (2024)
- Páginas: 258-271
- Seção: INTERNATIONAL EXPERIENCE OF PUBLIC ADMINISTRATION
- URL: https://journal-vniispk.ru/2312-8313/article/view/317888
- DOI: https://doi.org/10.22363/2312-8313-2024-11-2-258-271
- EDN: https://elibrary.ru/NIPNGD
- ID: 317888
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Texto integral
Resumo
Tax reporting is a manifestation of the obligations of citizens and the participation of taxpayers to directly and jointly carry out tax obligations for state financing and national development. The purpose of this study is to find out and understand how the application of information technology bases in government services (Electronic Government) is primarily in the use of e-Filing in the annual reporting of individual taxpayers in the Society of Lampung Province, Indonesia. The data analysis technique used in this study is a qualitative descriptive data analysis technique, namely a data analysis technique by describing the data obtained in its entirety, starting from the procedures for registration, reporting and electronic reporting proof documents at the Lampung Provincial Tax Office. The results of this study indicate the effectiveness of the use of e-Filing in the annual reporting of individual taxpayers, namely by system, tax reporting is more effective in terms of annual tax reporting and is more accurate because the technology system guides taxpayers in filling out Annual Tax Returns. Procedurally, tax reporting is easier because it fills in the Annual Tax Return in the form of a wizard and is faster because it can be done anywhere and anytime, namely 24 hours a day, 7 days a week because it utilizes the internet network.
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Sobre autores
- Malik
University of Bandar Lampung
Email: malik@ubl.ac.id
ORCID ID: 0009-0007-4914-2367
Doctor of Public Administration, Lecturer at the Department of Public Administration
29 Z.A. Pagar Alam St, Labuhan Ratu, Lampung, 35142, IndonesiaM. Ardiansyah
University of Bandar Lampung
Autor responsável pela correspondência
Email: m.ardiansyah@ubl.ac.id
ORCID ID: 0000-0001-5117-325X
Master of Public Administration, Lecturer at the Department of Public Administration
29 Z.A. Pagar Alam St, Labuhan Ratu, Lampung, 35142, IndonesiaAgustuti Handayani
University of Bandar Lampung
Email: agustuti.handayani@ubl.ac.id
ORCID ID: 0000-0002-8179-0934
Master of Management, Lecturer at the Department of Public Administration
29 Z.A. Pagar Alam St, Labuhan Ratu, Lampung, 35142, IndonesiaMasayu Juwita
University of Bandar Lampung
Email: masayu@ubl.ac.id
ORCID ID: 0000-0002-3278-2188
Master of Public Administration, Lecturer at the Department of Public Administration
29 Z.A. Pagar Alam St, Labuhan Ratu, Lampung, 35142, IndonesiaAulia Rahmawati
University of Bandar Lampung
Email: aulia@ubl.ac.id
ORCID ID: 0009-0002-5004-643X
Master of Public Administration, Lecturer at the Department of Public Administration
29 Z.A. Pagar Alam St, Labuhan Ratu, Lampung, 35142, IndonesiaBibliografia
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