| Issue |
E3S Web Conf.
Volume 454, 2023
3rd International Conference on Applied Sciences 2023 “Strengthening Agro-maritime in the 21st Century with Multidisciplinary Collaboration” (ICAS 2023)
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|---|---|---|
| Article Number | 03023 | |
| Number of page(s) | 6 | |
| Section | Social, Economies, and Management | |
| DOI | https://doi.org/10.1051/e3sconf/202345403023 | |
| Published online | 29 November 2023 | |
Program Evaluation of Tax Returns Outstanding Electronics (E-SPTT) Land and Building Tax Rural Urban Against Regional Taxpayers of Bogor City
1 Accounting Study Program, College of Vocational Studies, IPB University, Bogor 16151, Indonesia
2 Ecotourism Study Program, College of Vocational Studies, IPB University, Bogor 16151, Indonesia
3 Agribusiness Department, Faculty of Economics and Management, IPB University, Bogor 16680, Indonesia
4 Regional Revenue Board of Bogor City, Indonesia
* Corresponding Author: aulia.hidayati@apps.ipb.ac.id
The Notice of Taxes Payable is a letter containing details of PBB P2 payments from the taxpayer. To increase PBB P2 revenue, the Bogor City government issued the Electronic SPPT program (e-SPPT). The aims of this study were to evaluate the e-SPPT PBB P2 program from the aspects of the convenience of the e-SPPT system and aspects of e-SPPT socialization. The research method used was descriptive qualitative. The population in this study were PBB P2 taxpayers in Bogor City who answered some questionnaire questions. The questions asked to determine respondents’ perceptions of the ease of use of e-SPPT and socialization of eSPPT PBB P2 were in the form of closed questions. The research results show that as many as 83% of taxpayers are aware of the Bogor City e-SPPT program, and 56% choose e-SPPT delivered via WhatsApp media. Taxpayers who have used e-SPPT find it easy to determine the amount of tax owed and make payments on time, so they feel comfortable using eSPPT. Meanwhile, the perception of socialization states that regular socialization can motivate taxpayers to pay PBB and become obedient taxpayers.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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