Pengaruh Sistem Administrasi Perpajakan Modern dan Aplikasi E-Tax Terhadap Penerimaan Pajak pada KPP Palembang Ilir Timur

Abstrak

Sebagai upaya meningkatkan pemungutan pajak, sistem penilaian mandiri diterapkan akibat perubahan regulasi perpajakan. Namun, penerapannya terhambat akibat minimnya kesadaran masyarakat yang harus membayar pajak. Penelitian ini bertujuan memahami dampak software e-tax di KPP Palembang Ilir Timur terhadap pemungutan pajak, dengan 400 tanggapan untuk keakuratan. Hasil penelitian menjelaskan pengaruh sistem administrasi pajak terkini terhadap penerimaan pajak. Penerapan pajak elektronik dan sistem administrasi pajak modern berpengaruh signifikan terhadap jumlah pajak yang terkumpul.

Abstract

In an effort to improve tax collection, a self-assessment system was implemented due to changes in tax regulations. However, its implementation is hampered due to the lack of awareness of people who have to pay taxes. This study aims to understand the impact of e-tax software at KPP Palembang Ilir Timur on tax collection, with 400 responses for accuracy. The results explain the effect of the current tax administration system on tax revenue. The implementation of electronic tax and modern tax administration system has a significant effect on the amount of tax collected.