id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-429	Harjo, Dwikora; Salleh, Fauzilah 	Analysis of the Implementation of Annual Tax Reporting Policy among Personal Tax Payer in Indonesia	2022	12	.pdf	application/pdf	5252	234	36	Janika and friends also conducted research on the implementation of electronic SPT reporting in the Bintan area in 2019 with the title Analysis of Tax Policy Implementation Regarding Annual https://www.ilomata.org/index.php/ijtc Analysis of the Implementation of Annual Tax Reporting Policy among Personal Tax Payer in Indonesia Harjo and Salleh 96 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Electronic Notification Letters (e-SPT) at the Bintan Pratama Tax Service Office with research results in the process of implementing tax policies Regarding the annual electronic notification letter (e-SPT) at the Bintan Pratama Tax Service Office, it has been running as expected, but researchers find that there are still taxpayers who do not understand the procedure for filling out this electronic notification letter (Janika et al., 2019). This annual report has the following functions (Rahman et al., 2015): 1) Income Tax Tax Payer The function of the Annual Tax Report (SPT) for Income Taxpayers is as a suggestion to report and account for the calculation of the actual amount of tax owed and to report on: a. Payment of tax obligations in the current tax year or part thereof.	cache/ijtc-429.pdf	txt/ijtc-429.txt