Evaluasi Implementasi Sistem Administrasi Perpajakan Menggunakan E-Bupot Di KPP Pratama Bangkalan

Shinta Dewi Purnamasari, Imam Agus Faisol

Abstract


This study aims to determine the implementation of the e-bupot system with the approach Technology Acceptance Model based on perceptions of understanding, usability, and convenience carried out at KPP Pratama Bangkalan. The research method used in this research is descriptive qualitative. The data in this study were obtained through documentation in the form of information related to the achievement of corporate taxpayer acceptance & compliance, the contribution of tax revenue for the implementation of e-bupot and the number of e-bupot users. In addition, the results of joint interviews with the KPP Pratama Bangkalan Tax Extension Team and the taxpayers as users of the e-bupot feature. The results of this study indicate that from the user understanding approach method, KPP Pratama Bangkalan seeks to make the process of understanding e-bupot run optimally. From the method of using the e-bupot feature approach, it is enough to benefit taxpayers to be even more obedient, but further development is still needed for e-bupot in the future. From the convenience approach method, several e-bupot features are considered to be sufficient to make it easier for taxpayers, but at some times they often have bug and the long waiting time for the e-bupot to be posted by the system.

Keywords


e-bupot, Technology Acceptance Model, tax system, tax compliance

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