Vol. 1 No. 2 (2025): Advancing Digital Business and Entrepreneurship for a Sustainable Future
Articles

Application of E-Filling in Reporting Annual Tax Returns for Individual Taxpayers at the Regional Office of the Directorate General of Taxes of East Java 1

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  • Putra Erlangga,
  • Dewi Urip Wahyuni
Putra Erlangga
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya (STIESIA)
Dewi Urip Wahyuni
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya (STIESIA)

Published 2025-04-30

Keywords

  • E-Filling,
  • Tax Returns,
  • Tax Reports,
  • Tax Payer,
  • Tax accounting

Copyright (c) 2025 Putra Erlangga, Dewi Urip Wahyuni (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The East Java Regional Office of the Directorate General of Taxes has implemented e-Filing in accordance with existing instructions and does it well and can be understood by taxpayers and does not violate the principle of Self-assessment. Data collection by observing and reviewing directly for taxpayers in reporting their annual tax returns through e-filling. The results of the application of e-filling: for form 1770SS in the Regional Office of DGT East Java I is very easy because most taxpayers who report SPT 1770SS can understand quickly in reporting form 1770SS, for form 1770S in the Regional Office of DGT East Java I is also quite easy. Some taxpayers can understand how to report it because broadly speaking, filling out the 1770S must be the same as the proof of deduction that the taxpayer has, for form 1770 in the Regional Office of DGT East Java 1 is very easy because taxpayers only upload the necessary documents, but taxpayers must also prepare these documents in the e-SPT application in csv (Comma Separated Value) format. The officer also advises taxpayers to use another feature, namely e-form to report the 1770 Annual Tax Return

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