Use of the E-Filing System by MSME Actors during the COVID-19 Pandemic
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 07
Abstract
This study aims to determine the effectiveness of e-filing system usage for MSME taxpayers in Indonesia during the COVID-19 pandemic. Community activities’ restrictions on national scale cause taxation activities are also carried out online, including tax reporting accomplished by utilizing the e-filing system. The method used in this study is descriptive qualitative method with a literature study approach. Most of the literature data used is the implementation of e-filing system for MSME taxpayers during the COVID-19 pandemic in the year between 2020-2022. The results of the literature review showed that MSME taxpayers gave a positive response to the convenience and benefits provided by e-filing system. On the other hand, there are still MSME taxpayers who do not understand the system’s operation, thus requiring further assistance and socialization from the tax authorities.
Authors and Affiliations
Putu Yudha Asteria Putri, Komang Adi Kurniawan Saputra
Keywords
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- EP ID EP708861
- DOI 10.47191/jefms/v5-i7-16
- Views 93
- Downloads 0
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