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Implementation of E-Government In Taxpayer Reporting Community of Lampung Province

Authors :
Malik
M. Ardiansyah
Agustuti Handayani
Masayu Nila Juwita
Aulia Rahmawati
Source :
RUDN Journal of Public Administration, Vol 11, Iss 2, Pp 258-271 (2024)
Publication Year :
2024
Publisher :
Peoples’ Friendship University of Russia (RUDN University), 2024.

Abstract

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.

Details

Language :
English, Russian
ISSN :
23128313 and 24111228
Volume :
11
Issue :
2
Database :
Directory of Open Access Journals
Journal :
RUDN Journal of Public Administration
Publication Type :
Academic Journal
Accession number :
edsdoj.76ee2bd304740369cd894cb2471e2e1
Document Type :
article
Full Text :
https://doi.org/10.22363/2312-8313-2024-11-2-258-271