Use of the E-Filing System by MSME Actors during the COVID-19 Pandemic
1Putu Yudha Asteria Putri, 2 Komang Adi Kurniawan Saputra
1,2Universitas Warmadewa, Faculty of Economics and Business, Denpasar, Indonesia
https://doi.org/10.47191/jefms/v5-i7-16ABSTRACT:
This study aims to determine the effectiveness of e-filing system usage for MSME taxpayers in Indonesia during the COVID-19 pandemic. Community activities’ restrictions on national scale cause taxation activities are also carried out online, including tax reporting accomplished by utilizing the e-filing system. The method used in this study is descriptive qualitative method with a literature study approach. Most of the literature data used is the implementation of e-filing system for MSME taxpayers during the COVID-19 pandemic in the year between 2020-2022. The results of the literature review showed that MSME taxpayers gave a positive response to the convenience and benefits provided by e-filing system. On the other hand, there are still MSME taxpayers who do not understand the system’s operation, thus requiring further assistance and socialization from the tax authorities.
KEYWORDS:
COVID-19, MSMEs, E-Filing, taxation activities.
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