Description of UMKMs in Bandar Lampung City using efiling in paying taxes in pandemic period

Penulis

  • Maryani Maryani Program Studi Akuntansi Perpajakan, Politeknik Negeri Lampung, Bandar Lampung, Indonesia
  • Damayanti Damayanti Program Studi Akuntansi Perpajakan, Politeknik Negeri Lampung, Bandar Lampung, Indonesia
  • EY Puspitasari Program Studi Akuntansi, Politeknik Negeri Lampung, Bandar Lampung, Indonesia

DOI:

https://doi.org/10.25181/icoaas.v1i1.2017

Abstrak

This study looks at an overview of how UMKMs in Bandar Lampung City use efiling in paying taxes during the Covid-19 pandemic. It studies what factors becomingindicators of UMKMs using e-filing in paying taxes. In addition to UMKMs’ understanding ofe-filing, the ease factor also becomes an indicator of the research. The subject of the research isall UMKMs in Bandar Lampung City regardless of whether they are registered in certainKPPs. The data obtained is based on the results of interviews and questionnaires that must befulfilled by UMKMs. Of the 202 questionnaires distributed to 202 respondents, 152questionnaires were returned and 111 questionnaires were analyzed. Of the 111 respondentswho used e-filing in paying taxes, 65 respondents used e-filing and 46 respondents did not usee-filing.

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2021-06-29