Analysis of the Implementation of E-SPTPD (Electronic Based Local Tax Notification Letter) in Financial Management and Local Taxes in Gianyar Regency

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Published Jul 31, 2024
DOI https://doi.org/10.31004/joe.v7i1.6891

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Ni Wayan Wirati
Universitas Ngurah Rai, Denpasar
Nyoman Diah Utari Dewi
Universitas Ngurah Rai, Denpasar
Anak Agung Gede Rai
Universitas Ngurah Rai, Denpasar

Abstract

The implementation of e-SPTPD (Electronic Based Local Tax Return) aims to improve the efficiency, transparency, and accountability of local financial and tax management. This study evaluates the implementation of e-SPTPD in Gianyar Regency, focusing on taxpayer compliance, taxpayer satisfaction factors, and constraints and challenges faced. The method used is a literature review by analyzing various relevant studies. The results showed a positive impact of e-SPTPD on taxpayer compliance, especially in the ease of online tax reporting and payment. Factors such as performance expectations, social influence, and user attitudes towards technology affect taxpayer satisfaction. However, obstacles such as low taxpayer knowledge and uneven internet infrastructure need to be overcome. Recommendations include improving socialization, education, infrastructure, technical support, and developing a more user-friendly system. By overcoming these obstacles, e-SPTPD is expected to function more effectively and efficiently, increasing taxpayer compliance and satisfaction

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How to Cite
Wirati, N. W., Utari Dewi, N. D., & Rai, A. A. G. (2024). Analysis of the Implementation of E-SPTPD (Electronic Based Local Tax Notification Letter) in Financial Management and Local Taxes in Gianyar Regency. Journal on Education, 7(1), 2981-2986. https://doi.org/10.31004/joe.v7i1.6891
Issue
Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Section
Articles
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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