e-Bupot Unification as an Application to Fulfill Tax Obligations for Tax Withholder

Proceedings

article

Fitria Arianty¹ 

[1] Vocational Education Program, Universitas Indonesia

关键词: e-Bupot Unification;    ease of administration;    withholding tax;   

DOI  :  10.3390/proceedings2022083043

学科分类：社会科学、人文和艺术（综合）

来源: mdpi

【 摘 要 】

The e-Bupot Unification application was published in order to provide ease of administration, especially for tax with holders. The purposes of this study are to describe what tax obligations can be fulfilled by a tax withholder using this application and to analyze the advantages and disadvantages of this application. The research methodology used is descriptive analysis, data were obtained from literature reviews and case studies. The results show that by using this application, the obligation of a tax withholder becomes easier, simpler, and more efficient. The simplification of tax administration in the use of this application has fulfilled the ease of administration principle.

【 授权许可】

CC BY