ANALISIS IMPLEMENTASI KEBIJAKAN ELECTRONIC FILING SYSTEM PAJAK ORANG PRIBADI APARATUR SIPIL NEGARA PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA DEPOK

Authors

  • Sya’bani Nurma Sakinah Institut Ilmu Sosial dan Manajemen STIAMI
  • Yopy Ratna Dewanti Politeknik LP3I Jakarta

DOI:

https://doi.org/10.34127/jrakt.v9i2.1227

Keywords:

Implementation, e-Filing, Government’s Employee

Abstract

Technology Development plays the role in influencing modernization of tax system one of them is e-Filing System. E-Filing is a tax filing system electronically that facilitates taxpayers in submitting Tax Return anytime and anywhere. The objective of this study is to analyze the implementation of policy on individual tax e-Filing, obstacles encountered and efforts undertaken in coping with such obstacles at the Public Work and Spatial Planning Office of Depok. This study used qualitative descriptive research method. Result of this study identified that the implementation of e-Filing has been good enough. Some obstacles which can be overcome with efforts carried out from the implementor and taxpayer.

References

Abdul Wahab, Solichin. 2008. Analisis Kebijaksanaan dari Formulasi ke. Implementasi Kebijaksanaan Negara. Jakarta : Bumi Aksara.

Abdul, Rahman. 2010. Administrasi Perpajakan. Bandung: Nuansa.

Agustino, Leo. 2016. Dasar- dasar Kebijakan Publik. Bandung: Alfabeta.

Indradi, Sjamsiar Sjamsuddin. 2016. Dasar-Dasar dan Teori Administrasi Publik. Malang: Intrans Publishing.

Keban, Yeremias T. 2016. Enam Dimensi Strategis Administrasi Publik (Konsep Teori dan Isu) edisi 3. Yogyakarta: Penerbit Gava Media.

Mardiasmo. 2016. Perpajakan, edisi revisi tahun 2009.Yogyakarta: Andi.

Nugroho, Riant. 2014. Public Policy Teori, Manajemen, Dinamika, Analisis, Konvergensi dan Kimia Kebijakan. Jakarta: Elex Media Komputindo.

Pohan, Chairil Anwar. 2014. Pengantar Perpajakan Teori dan Konsep Hukum Pajak. Jakarta : Mitra Wacana Media.

Rahayu, Ani Sri. 2010. Pengantar Kebijakan Fiskal. Jakarta: Bumi Aksara.

Resmi, Siti. 2015. Perpajakan Teori dan Kasus. Jakarta: Salemba Empat.

Resmi, Siti. 2017. Perpajakan Teori dan Kasus Edisi 10. Jakarta: Salemba Empat.

Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.

Downloads

Published

2024-11-09