Implementation of Tax E-Billing in Payment of PPh 21 in the Office of Services, Counseling and Consulting Sinjai Regency Taxation

Hasdinawati Hasdinawati(1*), Sitti Fatimah(2), A. Fitriani(3), Yudarti Yudarti(4),

(1) Universitas Muhammadiyah Sinjai
(2) Universitas Muhammadiyah Sinjai
(3) Universitas Muhammadiyah Sinjai
(4) Universitas Muhammadiyah Sinjai
(*) Corresponding Author




DOI: https://doi.org/10.26858/ja.v8i1.24327

Abstract


Tax is one of the most important state revenues, especially in Indonesia, revenue from the taxation sector will be used by the government to carry out the implementation of state development. This study aims to find out how the implementation of E-Billing Taxes in the Payment of PPh 21 Taxes at the Tax Service, Counseling and Consultation Office of Sinjai Regency. The research approach used is qualitative research where qualitative research is research on research that is qualitative in naturedescriptive and tend to use analysis. Data collection techniques in this study are by means of interviews, observation and documentation. The data analysis techniques used are data collection, data reduction, data display, and data verification. The results and research on how the implementation of the application of E-Billing Taxes in the Payment of PPh 21 Taxes at the Tax Service, Counseling and Consultation Office of Sinjai Regency is not yet fully efficient, and effective. It is seen from the socialization of taxation that has not been evenly distributed or is still lacking, it can be seen that there are still many taxpayers who do not know about E-Billing so they still make payments manually; the use of the E-Billing system still encountered obstacles such as internet network or server errors as well as;


Keywords


: Implementation, E-Billing, PPh21

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