EFEKTIVITAS PENGGUNAAN APLIKASI PANTAS DALAM MEMBAYAR PAJAK DI KOTA SUKABUMI

This Final Project Report was prepared by Noorman Fajriyansyah, Student Identification Number 1841211006, with the title "Effectiveness of Using the PANTAS Application in Paying Regional Taxes in Sukabumi City." This report was prepared based on the results of research conducted by the author at the Sukabumi City BPKD Office. According to Law Number 28 of 2009 concerning Regional Taxes and Regional Levies Article 1 point 10, Regional Taxes are mandatory contributions to regions owed by individuals or entities that are coercive under the law without receiving direct compensation and are used for purposes area for the greatest prosperity of the people. In writing this final project, several research methods are used as report material. These methods are direct observation or observation, interviews, and literature studies, which are explained as follows, Observations are carried out by direct observation when conducting Field Work Prakter at BPKD Sukabumi City, Interview Methods, Interviews are carried out directly by asking questions and answers with staff tax department at the Sukabumi City BPKD office and Regional Taxpayers, Library Study Methods Data collection using the literature study method can be done by reading books related to this final report. With this method, data collection is done by collecting, studying, and analyzing books related to taxation, such as Taxation Laws and other books on taxation themes. PANTAS is a web-based application system developed as a means for taxpayers to register, pay and report their local tax obligations online and can be accessed anywhere