Rancang Bangun Sistem Informasi Pelaporan Penyampaian SPT Masa Oleh Wajib Pajak

Abstract

Abstract

Tax Period Notification Letter (SPT) is submitted by the Taxpayer to the Directorate General of Taxes through the Tax Service Office (KPP) manually so that there is often a buildup of queue reporting services for submitting Periodic Tax. To reduce delays in submitting a mobile-based system or application was built to improve services in delivering the Annual Tax Return report. Periodic SPT features are available complete including Income Tax Article 21/26, Article 22, Article 23/26, Article 25, Article 4 paragraph 2 and Article 15 which are designed using the Extreem Programming method. The research method uses descriptive methods that are carried out to get a picture or description of a situation objectively, systematically, factually and accurately.

Keywords: Taxes, tax returns, queues, taxpayers, Tax Service Office

Abstrak

Surat Pemberitahuan (SPT) Masa pajak disampaikan oleh Wajib Pajak kepada Ditjen Pajak melalui Kantor Pelayanan Pajak (KPP) secara manual sehingga sering terjadi penumpukan antrian layanan pelaporan penyampaian SPT Masa. Untuk mengurangi keterlambatan penyampaian maka dibangun sistem atau aplikasi mobile berbasis Android untuk meningkatkan pelayanan dalam menyampaikan laporan SPT Masa. Fitur-fitur SPT Masa cukup lengkap tersedia meliputi PPh (Pajak Penghasilan) Pasal 21/26, Pasal 22, Pasal 23/26, Pasal 25, Pasal 4 ayat 2 dan Pasal 15 yang dirancang menggunakan metode Extreem Programming. Metode penelitian menggunakan metode deskriptif yang dilakukan untuk mendapatkan gambaran atau deskripsi tentang suatu keadaan secara obyektif, sistematis, faktual dan akurat.

Kata kunci: Pajak, SPT Masa, Antrian, Wajib Pajak, KPP