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"Skripsi ini membahas mengenai kebijakan pemerintah yang mewajibkan penyampaian e-SPT bagi Wajib Pajak yang terdaftar di Kantor Pelayanan Pajak Madya termasuk Kantor Pelayanan Pajak di lingkungan Kantor Wilayah Direktorat Jenderal Pajak Jakarta Khusus dan Kantor Pelayanan Pajak di lingkungan Kantor Wilayah Direktorat Jenderal Pajak Wajib Pajak Besar. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian ini membahas tentang justifikasi dan konsekuensi yang muncul akibat kewajiban penyampaian spt secara elektronik, baik itu bagi wajib pajak maupun petugas pajak. Konsekuensi yang muncul harus dapat diterima dengan tujuan kebijakan ini dapat berjalan dengan efektif dan tujuan kemudahan administrasi dapat tercapai.

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This research talks about government policy that gives tax payers the obligation for delivering e-SPT to tax payers who registered at Madya Tax Office, include Tax Office at Special Tax Office area and Tax Office at Large Tax Office area. The research is qualitative one with descriptive design.

The result of this research talks about justifications and consequences that emerge, from the tax payers obligation for delivering e-SPT, for tax payers or tax officers. The consequences from the policies government that emerge have to be accept for achieve the effective and ease of administration purposes."

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"Penerimaan negara yang berasal dari pajak mempunyai kontribusi relatif tinggi dalam Anggaran Pendapatan dan Belanja Negara (APBN). Sejak tahun 2005 Direktorat Jenderal Pajak telah melakukan reformasi administrasi perpajakan dengan meluncurkan produk e-Filing (Electronic Filling System). Pemerintah berupaya mengoptimalkan penggunaan e-Filing dengan menerbitkan Peraturan Menteri Keuangan (PMK No. 9 Tahun 2018) yang mewajibkan Wajib Pajak menggunakan e-Filing untuk melaporkan SPT PPh 21/26 dan PPN. Implikasi pemanfaatan Information Technologi (IT) secara daring ini diyakini dapat memudahkan Wajib Pajak untuk melaporkan SPT, sehingga kepatuhan pajak meningkat Para ahli berpendapat bahwa faktor Peraturan Perpajakan (PMK No. 9 Tahun 2018) memberikan kontribusi terbesar kepada Budaya Pajak dalam mempengaruhi Kepatuhan Pajak. Untuk turut melengkapi hasil-hasil penelitian terdahulu, penulis merasa penting untuk melakukan penelitian kuantitatif dengan menggunakan metode komparatif atas diberlakukannya suatu Peraturan Perpajakan (PMK No. 9 Tahun 2018). Hasil-hasil penelitian ini menunjukkan bahwa penerapan Peraturan Perpajakan berdampak pada peningkatan kepatuhan, yang ditunjukkan oleh peningkatan jumlah laporan SPT Masa PPN dan peningkatan jumlah penerimaan PPN yang signifikan pada KPP Pratama Pekanbaru Tampan.

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State revenues derived from taxes have a relatively high contribution to the State Budget (APBN). However, tax revenue in the first quarter of 2015 did not match the government’s expectations due to taxpayer non-compliance. Since 2005 the Directorate General of Taxation has carried out tax administration reforms by launching the e-Filing (Electronic Filling System).The Government endeavoured to optimize the use of e-Filing by issuing a Minister of Finance Regulation Number 9 of 2018 which requires taxpayers to report Tax Return PPh 21/26 and Value Added Tax (VAT) via e-Filing. It is believed that the use of online Information Technology would ease the reporting of Tax Return by the taxpayers, thus, improving tax compliance. Many researchers argue that that tax regulation has the biggest contribution to the Tax Culture in promoting Tax Compliance. To complement the results of previous researches, the author considers that it is critical to conduct quantitative research using a comparative method for the implementation of a tax regulation (Minister of Finance Regulation Number 9 of 2018). The result of this research demonstrates that the implementation of Tax Regulation results in the improvement of compliance, as indicated by an increase in the number of reports of Vat Periodic Tax Return (SPT Masa) and significant increase in the VAT revenue at Tax Service Office (KPP) Pratama Pekanbaru Tampan."

"Income Tax Section 21 is lease to the employment income accepted by foreign employees and laboring local employees in the foreign delegation or its branch.

Employment Income in wide divided to become two type of income, that is (1) obtained income as employees in relation work with employer which in referred International Taxation Literature also as "labor income"; in Ordinance Pay As You Earn 1935, this income is referred as fee, and (2) income from free work or self-employed income or professional income.

The research method conducted is base on the qualitative research method with the type of research of analytical descriptive and the collecting method is through interview with the interlocked parties; they are tax officer, tax consultant, and tax payers. This research was also conducted on the on the interlocked documents, they are law of income tax, thesis, tax article, books, and data of tax auditing.

Withholding of Income Tax Section 21 represent program of payment during year applying to employment income. Income which withheld by Income Tax ection 21 represent imposed income or lease representing lease object pursuant to rule law material.

Rule arranging withholding to the production from work is The Law of Income Tax Section 21. As for imposed income tax section 21 is production from referring to work, accepted activity or service or obtained by personal Taxpayer. Income Tax Section 21 arrange only production of personal Taxpayer home affair, while hitting personal Taxpayer abroad arranged by Income Tax Section 26.

At withholding by other party, withholder pays salary or fee to taxpayer and obliged to arrest the amount of tax which debt from amount of paid to the order income of taxpayer and pay for the amount of income tax of the taxpayer to Exchequer.

According to data in Permanent Establishment and Foreigner Tax Office the amount of Tax Wit holder which enough fluctuative from year to year, in meaning amount Taxpayer mobility which high enough. With high mobility level and rely on self assessment system representing one of the factor needed for high compliance from the Taxpayer, also to be able to accept tax with rule of legislation.

Pursuant to result research of writer concerning, level compliance of Taxpayer with reference to existence of obligation of forwarding of Annual Tax Return Income Tax Section 21, there are big percentage enough to the uncompliance of Taxpayer in remit and report Income Tax Section 2las according to real situation and amount which because of intention and also negligence from Taxpayer. To the things hence causing delaying of tax money which step into Exchequer, so that affect also to acceptance of tax.

The level compliance of Taxpayer in submitting Annual Tax Return Income Tax Section 21 from year 2000 up to year 2003 continuing to experience of degradation because Taxpayer incapable of reporting Annual Tax Return Income Tax Section 21 punctually because of unfinished of his financial statement, its time at the same time with forwarding of Annual Tax Return of Income Tax Section 25 and other reason like difficulty of cash-flow, and Taxpayer have nothing like because have do not operate again.

From result of this research, Writer try to analyze causes the happening of uncompliance and try to look for resolving so that Taxpayer progressively growing obedient in done duty taxation. The writer also suggests Tax Office better urge to submit Annual Tax Return before tax year ended so Taxpayer can prepare all calculation of his income tax section 21 with time enough and is not hurried. Annual tax Return which is less payee require to be conducted by a accurate research why happened lacking of payee as payment of Income Tax Section 21 ought to have been done at a period of income accepted by employees."

"Penelitian ini bertujuan untuk menggambarkan implementasi kebijakan pelaporan SPT Tahunan melalui fasilitas e-filing di KPP Pratama Jakarta Kramat Jati dan dalam proses kebijakan e-filing tersebut. Penelitian ini menggunakan jenis penelitian deskriptif yaitu menggambarkan implementasi kebijakan penerimaan SPT Tahunan melalui fasilitas serta kendala yang terjadi dalam proses penerimaan dan pengolahan SPT Tahunan tersebut. Penelitian dilakukan dengan melakukan studi pustaka studi lapangan berupa wawancara. Pendekatan yang digunakan adalah pendekatan kualitatif. Hasil penelitian menemukan bahwa penerimaan dan pengolahan SPT Tahunan di KPP Kramat Jati melalui e-filing menggunakan Standar Operational Procedure (SOP) dalam kebijakan e-filing itu sendiri. Alasan utama Wajib Pajak Badan belum memakai e-filing adalah yang masih belum terbiasa dengan kemajuan teknologi e-filing ini dan dengan alasan keamanan Wajib Pajak belum memakai e-filing tersebut. Wajib pajak Badan yang menyampaikan SPT Tahunann hanya berjumlah dua Wajib Pajak. Wajib pajak masih menggunakan kurir untuk menyampaikan SPT Tahunan. Bahkan masih ada wajib pajak yang menyampaikan SPT dengan datang langsung ke KPP wajib pajak terdaftar.

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The purpose of this research is to describe the implementation and the problems during of the policy through the annual tax return processing facility of e-filing at KPP Pratama Jakarta Kramat Jati. This research used a descriptive research is to describe implementation of the policy through the annual tax return processing facility dropbox and any problems that occur in the process of receiving and processing the annual tax return . The research was conducted with a field study to study literature in the form of interviews and observations . The approach of this research is a qualitative approach . The results of research is this facility appropiate with the Standard Operational Procedure (SOP) in the e-filing policy itself. However , in practice there are still many obstacles, example company still unfamiliar with this electronic application. Company still uses courier or come to KPP for sent this annual tax return."

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