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Jurnal Administrasi Bisnis Terapan (JABT)

Abstract

This study aims to determine one of the weaknesses of the e-filing applications in reporting Annual Personal Tax Return with a case of earning less than 12 months. This study uses qualitative methods and data collection techniques used are literature studies, interviews and field studies. The selection of respondents with the following criteria : an individual taxpayer, has income from one employer in Jakarta with income period less than 12 months. Data analysis is carried out by reducing data, calculating, presenting data and drawing conclusions. The results of the study are using e-Filing application for reporting normal tax return is very easy, this related with increasing of e-filing application users by 1,221% from 2014 to 2018. Research results shows e-Filing cannot detect special cases such us income period less than 12 months. The application can change the status of the Tax Return from zero to underpaid or overpaid. In the case of an income period of less than 12 months, alternative reporting using the e-SPT application becomes a reliable option.

References

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