THE MECHANISM OF INDIVIDUAL TAX CALCULATION THROUGH THE E-BILLING SYSTEM AT THE RUNGKUT SURABAYA PRIMARY TAX SERVICE OFFICE

Aurora Zabrina Putri Wibowo ¹⁾,  Alberta Esti Handayani²⁾

Abstract

This study aims to examine the mechanism of individual tax calculation using the E-Billing system at the Rungkut Primary Tax Office (KPP Pratama Rungkut) in Surabaya.  The research employs a field research approach with a qualitative descriptive method. Primary data were collected through direct interviews with key personnel at the tax office, including the Head of Services Section, the Head of General Subdivision, and several taxpayers in Surabaya. Secondary data consist of documents and literature related to individual tax calculation and the E-Billing system. The study involved a sample of 86 employees of the Rungkut Primary Tax Office. The analysis was conducted using an inductive reasoning method through data identification, classification, descriptive explanation, and conclusion drawing. The findings reveal that the implementation of the E-Billing system over the past two years has proven more effective than the previous manual payment method. The transition to an online billing system has led to changes in the tax payment procedure, notably requiring online/electronic payments only, reducing excessive paper usage, and streamlining the payment process through real-time online transactions. Additionally, it was found that understanding the mechanism of individual tax calculation is essential in completing the E-Billing payment form. As of June 1, 2016, all individual taxpayers are required to use the E-Billing system exclusively, as manual payment methods have been discontinued. These findings suggest that continued improvements in online systems and taxpayer education can further enhance tax compliance and administrative efficiency.  The study includes supporting documentation, interview transcripts, and relevant policy references.