Implementasi e-Bupot Unifikasi dan Tingkat Kepatuhan Pelaporan Wajib Pajak Unifikasi pada Wajib Pajak Wilayah Kabupaten Sumenep

Soraya, Nur Erfina and Zahroh, Fatmawati ORCID: https://orcid.org/0000-0001-5665-0000 (2024) Implementasi e-Bupot Unifikasi dan Tingkat Kepatuhan Pelaporan Wajib Pajak Unifikasi pada Wajib Pajak Wilayah Kabupaten Sumenep. Jurnal Akuntansi Bisnis, 22 (1). pp. 59-79. ISSN 25415204

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Abstract

This study aims to find out more about how the application of e-Bupot Unification and the level
of compliance of unification tax reporting by Sumenep District taxpayers. This research uses
a qualitative research method and phenomenological approach with the research subjects
namely Sumenep District Taxpayers, KPP Pratama Pamekasan, and KP2KP Sumenep. Data
in the form of observation, interviews, and documentation with analysis using NVivo tools to
obtain strong analysis results. The results of this study indicate that there are still some who
have not used or even know E-Bupot Unification. For compliance / regularity of unification
tax reporting by taxpayers according to how long the use of E-Bupot Unification, some have
been routine from 2021, 2022, or even only from 2023. The reasons why taxpayers have not
used E-Bupot Unification include a lack of socialization, no special assistance, too many
reporting applications (for government agency taxpayers), not having special tax staff, feeling
too complicated, not knowing about tax reporting obligations. They only know about tax
reporting and there is no appeal from superiors.

Item Type:	Journal Article
Keywords:	Tax Digitalization, e-Bupot Unification, Taxpayer Compliance
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Fatmawati - Zahroh
Date Deposited:	05 Jun 2024 14:09

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