Detail Cantuman

Abstract. E-Bupot 23/26 is a web-based application published to facilitate tax administration, especially for tax with holders, where by using this application their job in fulfilling their tax obligations becomes simpler, easier, and more efficient. PT Surya Energy Anugerah Lestari as a tax withholder is a service company engaged in oil and gas. To support the company’s operational activities, PT Surya Energy Anugerah Lestari carries out several transactions which are the object of article-23 income tax withholding. The purpose of this study was to analyze the effectiveness of the implementation of E- 23/26 in increasing taxpayer compliance at PT Surya Energy Anugerah Lestari. This study used a descriptive qualitative approach. The data was obtained from the tax recapitulation on the withholding of article-23 income tax at PT Surya Energy Anugerah Lestari as well as interviews with the parties concerned. The results showed the implementation of E-Bupot at PT Surya Energy Anugerah Lestari, in terms of the accuracy of program targets, program campaign, program objectives, and monitoring were effective in facilitating taxpayers to make and report income tax article 23 as was done. The application of this application is also categorized as effective in increasing taxpayer compliance.