EFEKTIVITAS PENGGUNAAN E FILING DALAM PELAPORAN SPT TAHUNAN TAHUN PAJAK 2016-2018 (Studi Di Kantor Pelayanan Pajak Pratama Malang Utara)

E-Filing provided by Directorate General of Taxation serves to convey the statement letter (SPT) via online and real-time. This study aims to find out the effectiveness of using e-Filing reported in the annual SPT of 2016-2018 in Small Taxpayers Office of North Malang. The analysis technique is qualitative descriptive and effectiveness method. The counting method is comparing between realization and target of taxpayers of 2017, 2018 and 2019. The result shows that the utilization of the e-Filing system in Small Taxpayers Office of North Malang is significantly developed and continually increased in three recent years. The percentage was 78.00% in 2017, 100% in 2018, and 105.47% in 2019