Proceedings of the 3rd Universitas Lampung International Conference on Social Sciences (ULICoSS 2022)

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Analysis of the Impact of the Latest Use E-Form Policy for Individual Taxpayers (Experimental Study)

Authors
Yunia Amelia1, *, Weddie Andriyanto1, Kamadie Sumanda Syafis1
1Department of Accounting, University of Lampung, Bandar Lampung, Lampung, Indonesia
*Corresponding author. Email: yunia.amelia@feb.unila.ac.id
Corresponding Author
Yunia Amelia
Available Online 2 May 2023.
DOI
10.2991/978-2-38476-046-6_5How to use a DOI?
Keywords
e-Form; taxpayer; policy; latest
Abstract

The digitalization era in 2021 and 2022 demands convenience so that the Directorate General of Taxes (DGT) transforms through the digitization of SPT which is contained in an electronic form (e-Form). E-Form must be used for all taxpayers who fall into the category of entrepreneurs and freelancers since March 1, 2022. This study will measure the level of convenience and understanding of taxpayers in using the latest e-Form, and analyze the impact of implementing the Annual SPT e-Form on mandatory compliance. MSME tax. The research method used is experimental. Hypothesis testing in this study is to use ANOVA (Analysis of Variance). The results of this research experiment indicate that WPOP has not been able to maximally fill out the e-Form before the socialization is carried out, indicated by the many errors in filling out the e-Form. So it is necessary to socialize for individual taxpayers and SMEs to provide understanding and regulations on tax procedures.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd Universitas Lampung International Conference on Social Sciences (ULICoSS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
2 May 2023
ISBN
10.2991/978-2-38476-046-6_5
ISSN
2352-5398
DOI
10.2991/978-2-38476-046-6_5How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yunia Amelia
AU  - Weddie Andriyanto
AU  - Kamadie Sumanda Syafis
PY  - 2023
DA  - 2023/05/02
TI  - Analysis of the Impact of the Latest Use E-Form Policy for Individual Taxpayers (Experimental Study)
BT  - Proceedings of the 3rd Universitas Lampung International Conference on Social Sciences (ULICoSS 2022)
PB  - Atlantis Press
SP  - 40
EP  - 59
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-046-6_5
DO  - 10.2991/978-2-38476-046-6_5
ID  - Amelia2023
ER  -