Utilization of EFIN in Online Tax Application for the Community of Pematang Serai Village Tanjung Pura Langkat

Abstract

Community service utilization of Electronic Filing Identification Number (EFIN) in Pematang Serai village, Tanjung Pura Langkat. Target and the purpose of implementing this community service is to provide knowledge and training to the village community of Pematang Serai Tanjung Pura Langkat about the use of online tax facilities through Electronic Filing Identification Number (EFIN) determined by the Directorate General of Taxes (DGT) in the Regulation of the Directorate General of Taxes Number PER-03/PJ/2015, where payments and reports have been made online and in real time or referred to as Electronic billing System (e-billing), Electronic Filing System, (e filing) and Electronic Form System (e-form) in accordance with applicable laws and regulations.

With this goal, it is hoped that the community can change the previous mindset about the General Provisions and Good Tax Procedures in the calculation, payment and reporting of taxes where the village community Pematang Serai Tanjung Pura Langkat still doesn't understand and consider that all the General Provisions and Tax Procedures are complicated and hard to understand. The problem is solved in three stages of activity, namely preparation, implementation and evaluation. Preparation is done by doing preliminary survey to see conditions in the field regarding knowledge public taxation. Implementation is carried out by training, using The lecture method is the presentation technique, followed by a question discussion responsibility and training as a form of Electronic Utilization workshop activities Filing Identification Number (EFIN) as a form of public understanding concerning General Provisions and Tax Procedures. Activity evaluation is carried out for each stage by collecting and inferring data from each stage of activity.

The results of this activity indicate the level of success with an indication of the suitability of the material with the needs as well as a positive response from community towards this activity so that the Pematang Serai village community Tanjung Pura Langkat will become an obedient taxpayer where the community fulfill all tax obligations and exercise their tax rights.