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Implementasi E-Form 1771 dalam Pelaporan SPT Tahunan Badan CV XYZ Sebagai Wujud Kepatuhan Wajib Pajak

Year: 2025

Type: article

Abstract: This study discusses the implementation of e-Form 1771 in the submission of the Annual Corporate Income Tax Return (SPT) by CV XYZ as a form of compliance with tax obligations. A qualitative descriptive method was employed in this research. Data were collected through interviews, direct observation, and examination of the published procedures for submitting the Annual Tax Return using e-Form 1771. The findings indicate that the use of the e-Form facilitates ease of reporting, saves time, and enhances data accuracy. The implementation of e-Form 1771 has proven to support CV XYZ’s tax compliance by ensuring timely fulfillment of tax obligations in accordance with the prevailing legal regulations for the relevant fiscal year.

Source: Jurnal Riset Manajemen dan Akuntansi

DOI: 10.55606/jurima.v5i2.5492

Authors: Salsa Shalma Auliya, Hero Priono

Institution: University of Pembangunan Nasional Veteran Jawa Timur

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4413992280

FWCI:

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