Daftar Isi:
  • The development of communication and information technology is expected to help the duties of the Directorate General of Taxes relating to the submission of Annual Tax Returns for Personal Income Taxpayers. SPT reporting can be done by coming directly to the Tax Service Integrated Service Place (TPT) or online by e-filing. This research was conducted at the Pratama Tax Office in Tuban. The purpose of this research is to find out the Annual Tax Return Reporting Procedure at the Primary Tax Service Office in Tuban. The study was conducted using qualitative descriptive methods with observation, interview and documentation techniques. Sources of data obtained from primary and secondary data. Data collection techniques used were observation, interview and document review. Data analysis techniques using data reduction, data presentation and conclusion drawing. The results of observations are in the Annual Reporting Procedure (SPT) reporting procedure. Taxpayers must have an NPWP, e-FIN and an active e-mail address for Online Tax Directorate General registration