IMPROVING THE EFFICIENCY LEVEL FOR TAXPAYERS THROUGH E-SYSTEM IN INDONESIA: CASE STUDY IN SUBMITTING OF INCOME TAX RETURN ARTICLE 21.
- Business Management, Marketing Management Study Program, Business Administration Department, Politeknik Negeri Samarinda (POLNES), East Kalimantan, Indonesia.
- Social Science, Business Administration Study Program, Business Administration Department, Politeknik Negeri Samarinda (POLNES), East Kalimantan, Indonesia.
- Strategic Management, Business Administration Study Program, Business Administration Department, Politeknik Negeri Samarinda (POLNES), East Kalimantan, Indonesia.
- Abstract
- Keywords
- References
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- Corresponding Author
The intention of applying e-systems to the submission of income tax article 21 was to improve the efficiency of taxpayers and to increase state revenues. The purpose of this study was to analyze and prove the efficiency of e-system use compared with the manual way in submitting annual tax returns on individual taxpayers. The research focused on 100 respondens of administrative staffs, lecturers, and technicians of Politeknik Negeri Samarinda (Polnes). The data was collected by interview and assessment then analyzed by qualitative descriptive method from time efficiency aspect, energy used, reporting process with e-system compared with manual. The results showed that 86% of respondents got the benefit of using e-system. The benefits were more efficient, faster, easier, simpler, more accurate and cheaper. The remaining 14% was due to reasons of individual taxpayer ability in using computer and internet.
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[Indah Martati, Suminto and Dyah Kusrihandayani. (2017); IMPROVING THE EFFICIENCY LEVEL FOR TAXPAYERS THROUGH E-SYSTEM IN INDONESIA: CASE STUDY IN SUBMITTING OF INCOME TAX RETURN ARTICLE 21. Int. J. of Adv. Res. 5 (Nov). 824-827] (ISSN 2320-5407). www.journalijar.com
Business Administration Department, Politeknik Negeri Samarinda (Polnes), East Kalimantan, Indonesia
